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Hiring a performance auditor |
ALGA developed an in-depth explanation of the elements to be considered in developing an audit function.
PART ONE
I. Introduction and Background
A. Performance Auditing Defined
B. The Origins of Performance Auditing
C. What Performance Auditing Measures
II. Performance Auditing Methods
A. Performance Auditing Standards
B. The Need for Adherence to Standards in Order to
Establish and Maintain Credibility
C. Survey, Fieldwork and Testing, and Reporting
D. Interviews with Management and Staff
E. Observation of Work Processes, Analysis of Data, Review of
Literature and Contact with Experts and Other Jurisdictions
F. Audit Reports to Management, Legislative Body and Citizens
III. Benefits of Performance Auditing
A. Improvement in Service Delivery
B. Cost Savings and Additional Revenue
C. Improved Accountability
PART TWO
I. Authority and Organizational Structure Alternatives
A. Obtaining Legal Authority
B. Elected vs. Appointed Auditor
C. Placement of the Performance Audit Unit within the Organization
II. Administrative Issues
A. Contracting for Services vs. In-house
B. Common Arguments Against Performance Auditing
C. Methods of Measuring the Performance of the Performance Audit Function
III. Skills Required for Performance Auditing
Qualifications of Performance Audit Staff and Supervisors
APPENDICES
A. Sample Legislative Authority (Proposed Charter) for Performance Auditing Function
B. Sample Organizational Alternatives
C. Lawrence Sawyer’s Ten Commandments of Internal Auditing
D. Resources Available to Assist in Development and Implementation
E. Sample Job Descriptions
F. Actual Examples of Improvements in Service Delivery, Cost Savings,
Additional Revenue Generated and Improved Accountability
G: Example of Actual Indicators used to measure the Performance of the Internal Audit Function
(Office of the City Auditor, Seattle, Washington)
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Supporting and enhancing an effective audit function