Parliament Accountability Committees 3
Training Module 3 of 3
Master the strategic frameworks and leadership skills needed to drive successful Parliament Accountability Committees initiatives in your organization. Join Nigeria’s most comprehensive corporate training program.
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Course Overview
The three course modules serve as preparation for leadership and effective participation in government financial oversight. The three modules are as follows:
1. Parliamentary Management, Leadership and governance
2. Parliamentary Finance, Accountability, Audit and reporting
3. Parliamentary procedures according to the specific country Mandates
Prerequisites
Parliamentary Training Module 3

Key Topics Covered
This Module focuses on context, specific activities and background required for financial planning, auditing, oversight and accountability for the country where it is being applied. (PFM refers to Public Finance Management Laws and Context). Topics to be covered include:
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Parliamentary scrutiny of public expenditure to foster accountability
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National Audit Act and audit handbook
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Definition and duties of internal audit
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Audit committees and their processes
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Internal audits in terms of Public Financial Management (PFM)
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External audit processes in relation to PFM
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Legal framework of the budget and audit processes
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The audit cycle
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Discussion of country accountability reports
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Applicable handbooks/guides for financial accountability committees
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Implementation, maintenance, and improvement of financial controls
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Typical controls and improvements
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Financial oversight
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Effective recommendations and corrective actions
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Policy development and Public Financial Management (PFM)
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General overview of PFM and implementation steps
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How officials are appointed
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Developing PFM regulations
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Accounting and reporting in terms of PFM
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Legislative process
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Annual estimates and economic policy
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The accountability cycle of the PFM
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Relevant clauses of the national constitution
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Treasury instructions
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Procedures of parliament
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The PFM law or act
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The legal framework
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Oversight role of parliament in terms of PFM
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National Development Plan and economic priorities
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Promoting public awareness of the PFM
Who Should Attend
This program is designed for leaders and professionals driving Parliament Accountability Committees


