Performance Auditing Success is All in the Design - Chapters Site
Performance Auditing Success is All in the Design - Chapters Site
Performance Auditing Success is All in the Design - Chapters Site
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<strong>Performance</strong> <strong>Audit<strong>in</strong>g</strong> Basics -<br />
The Elements of a F<strong>in</strong>d<strong>in</strong>g -<br />
• To comply with GAGAS, auditors should<br />
plan and perform procedures to develop<br />
<strong>the</strong> elements of <strong>the</strong> f<strong>in</strong>d<strong>in</strong>gs that are<br />
relevant and necessary to achieve <strong>the</strong><br />
audit objectives.<br />
Criteria<br />
Condition<br />
Cause<br />
Effect<br />
Us<strong>in</strong>g all four elements—criteria, condition, cause, and<br />
effect—will enable you to construct a conv<strong>in</strong>c<strong>in</strong>g<br />
argument for why an agency should act on your<br />
recommendations.<br />
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