Performance Auditing Success is All in the Design - Chapters Site

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Performance Auditing Basics - The Elements of a Finding - • To comply with GAGAS, auditors should plan and perform procedures to develop the elements of the findings that are relevant and necessary to achieve the audit objectives. Criteria Condition Cause Effect Using all four elements—criteria, condition, cause, and effect—will enable you to construct a convincing argument for why an agency should act on your recommendations. 6
Performance Auditing Basics - The Elements of a Finding – • Criteria are standards for the desired state against which performance is evaluated. Provide context for evaluating evidence and understanding the findings. • Condition describes the situation that exists and refers to the program characteristics or results your team found. • Cause explains why the condition differs from the criteria. • Effect is the “so what” of the condition and describes the actual or potential impact or consequences of a condition that differs from the criteria. Recommendations must be designed to address the root cause of the problem you identify. 7
Page 1 and 2: Success is all in the Design! IIA A
Page 3 and 4: Session Agenda - • Performance Au
Page 5: Performance Auditing Basics - Objec
Page 9 and 10: Performance Auditing Basics - It is
Page 11 and 12: Audit Planning - Objectives - • P
Page 13 and 14: Audit Planning - The timeframe for
Page 15 and 16: Audit Planning - Where to start?
Page 17 and 18: Example - CIP Audit The Hook - Key
Page 19 and 20: Public Utilities CIP Audit Criteria
Page 21 and 22: Example - CIP Audit The Approach -
Page 23 and 24: The Design Matrix- Researchable Que
Page 25 and 26: The Design Matrix- Performance Audi
Page 27 and 28: Street Maintenance Audit The Design
Page 29 and 30: The Design Matrix- Development •
Page 37 and 38: Street Maintenance Audit Linkages-
Page 39 and 40: Design Summit- •Present Matrix an
Page 41 and 42: Key Takeaways- ‣The Design Matrix
Page 43 and 44: Prepared by: Date Prepared: Reviewe
Page 49: Prepared by: Date Prepared: Reviewe

Performance Auditing Success is All in the Design - Chapters Site

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