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The Public Sector Series Session 11: Public Sector Auditing

Date: Sep 21, 2021 - Sep 21, 2021

CPD hours: 2 Hours

Time: 09:00 - 11:00

Event Type: Webinar

Presenter: Caryn Maitland
Owner, Maitland & Associates
Presenter: Bronwyn MacCallum

Governments have a responsibility to provide services to the citizens of a country, to protect and grow the country’s resources and to ensure the creation and maintenance of generational capital for future generations.


Governments have a responsibility to provide services to the citizens of a country, to protect and grow the country’s resources and to ensure the creation and maintenance of generational capital for future generations.

As opposed to the private sector, the laws and regulations that govern the financial management of public funds require that actions are only taken by government if they are compliant with prescripts. The public sector's service delivery mandate is a complex, multi-faceted concept that is dependent on many variables. To add to this complexity, it is unfortunate that most public servants do not understand that their day to day activities either serve to identify risks, or to manage them through internal controls, policies and procedures.

In this webinar we take a look at auditing of public sector entities. Our topics will cover relevant legislation, INTOSAI, as well as a detailed look at the AGSA.

Join Caryn Maitland CA(SA) and Bronwyn MacCallum CA(SA) on 21 September 2021 from 09:00 a.m. to 11:00 a.m. as they discuss public sector auditing.

Learning objectives

By the end of this webinar the attendee should:

  • Understand INTOSAI and the Lima Declaration;
  • Understand the Public Audit Act;
  • Understand the constitutional mandate, independence, and structure of the Auditor General of South Africa.
  • Understand the standards applicable to and the reports issued for audits of public sector entities; and
  • Understand the audits performed by the AGSA and the AGSA’s reporting processes.


The webinar will cover the following topics:

  • INTOSAI and the Lima Declaration.
  • Constitutional Mandate of the Auditor General.
  • The Public Audit Act.
  • The Auditor General of South Africa:
    • Structure.
    • Mandate.
    • Independence.
  • Audits performed by the AGSA.
  • The AGSA’s reporting processes.
  • Audit Standards:
    • Applicable to financial audits.
    • Applicable to performance audits.
    • Applicable to compliance audits.
  • Audit reports for different audit types.
  • How the AGSA reports on internal controls.

Obtaining your CPD certificate

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAIBA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   

About the presenters

Caryn Maitland CA(SA)

Caryn Maitland is a Chartered Accountant (SA). She has been a member of IRBA as a registered auditor and accountant since 2002 and is also a registered member of SAICA.

Caryn has lectured Auditing and Accounting at various institutions and has conducted independent workshops and seminars for professional accountants since 2006 on various topics.

Caryn has presented on the national tour for the annual Legislation Update with ProBeta Training (Pty) Ltd in 2014 and 2015, as well as on the FASSET national tour for the Tax Administration Act in 2014.  She is also involved with the annual SAICA SMP Technical tour.

Bronwyn MacCallum CA(SA)

Bronwyn qualified as a CA(SA) in 2004 and has spent time in private practice as a partner and later director of small and medium firms as well as a tenure at the Auditor-General of South Africa as a Senior Manager and SAICA Training Officer.

Her current professional focus is on the design, implementation and monitoring of systems of quality control in the auditing profession for firms and for engagements. Bronwyn has also spent many years lecturing Auditing, IFRS and Public Financial Management at undergraduate, post-graduate and professional levels, both face-to-face and in the design and implementation of blended and on-line learning platforms. Bronwyn has played active roles at both SAICA and IRBA in board sub-committees related to professional practical training and development, and in public sector governance structures and audit committees. 

Who should attend?

The following persons will benefit from attending this webinar:

  • Professional Accountants including: RA(SA), CA(SA), PA(SA) and BAP(SA); and
  • Senior public servants.


  • R 475.00 - Online admission - Individual.
  • R 950.00 - Online admission - Company.


Steps to register for the event:

If you already have a profile, login and register for the webinar.

If you don’t have a profile, create a free profile then login and register for the webinar.

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series).

Click here to find out about the Technical Resource Centre & CPD Subscription options.

Additional material

By attending this webinar you will be provided with:

  • A summarised slide presentation.
  • Reference documents and/or course material where available.
  • You can ask questions during the webinar and you will also have access to the presenter after the webinar.


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Venues & Dates

The following venues and dates are available for this event.

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