NAO - CIPFA Training Program
National Audit Office (NAO) staff are professionally qualified in a number of disciplines of relevance to
audit work. However, in an ever changing environment, public sector auditors need to stay up-to-date with
developments in public sector auditing and accounting so they can rapidly respond to the demands and
expectations of their stakeholders. The NAO Learning and Professional Development Policy provides for the
enhancement of the existing capacity of the NAO in terms of refining skills and competence levels that are
required in government finance and auditing. It is within this context that the NAO decided to embark on a
professional development program run by the Chartered Institute of Public Finance and Accountancy (CIPFA).
For this purpose, on the 14th of July 2017, the NAO signed an agreement with CIPFA for the delivery of three
modules covering - Audit and Assurance (AA), International Public Sector Accounting Standards (IPSAS) and
Financial Crime Investigation and Case Management (FCICM). The courses were to be delivered via blended
learning techniques that include face to face, online and visual classroom training supported with online
workbooks, tutor support and webinars.
CIPFA is the only professional body that caters exclusively for individuals working in the field of public finance.
The body promotes optimal performance in public services across the globe, leads the way in public financial
management and extends its professional expertise to a range of sectors where public money needs to be
The NAO applied for European Social Funding to finance this project under Investment Priority 11i. The
Managing Authority approved such undertaking and signed a preliminary agreement with the NAO to
implement the said project. The resulting training and certification of NAO staff in the areas of public finance
and accounting would further ensure that NAO staff possess the necessary skills and competences for the
carrying out of professional audits thereby continuing to provide a high quality service to Parliament, citizens
and other stakeholders.
The NAO was pleased to note that out of the present 56 professional employees;
• 40 employees registered for all three modules – AA, IPSAS, FCICM
• 10 employees registered for the FCICM
• 4 employees registered for Certificates in IPSAS
• 1 employee registered for two modules – AA and FCICM
In order to ensure a smooth rollout of all training modules, all NAO Staff were grouped into three cohorts. The
first two cohorts, each comprising approximately twenty persons, were composed of all staff that registered
for all three modules. The last cohort consisted of the remaining employees who registered for only one to
two of the three modules offered.
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