Association of Local Government Auditors

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General Audit Topics | Print |
Written by Leah Underwood   

Lexis Nexis

LexisNexis® is a leading global provider of content-enabled workflow solutions designed specifically for professionals in the legal, risk management, corporate, government, law enforcement, accounting, and academic markets. LexisNexis originally pioneered online information with its Lexis® and Nexis® services. A member of Reed Elsevier, LexisNexis serves customers in more than 100 countries with more than 15,000 employees worldwide.

Through risk and analytics solutions to assess risk, the company helps professionals verify identity, prevent fraud, comply with legislation, facilitate and secure commerce, conduct background screening and support law enforcement and homeland security initiatives.

http://www.lexisnexis.com/government/

 

 

National Center for Public Performance (NCPP)

 

The National Center for Public Performance (NCPP) at Rutgers University is a research and public service organization devoted to improving productivity in the public sector. Founded in 1972, the National Center serves as a vehicle for the study, dissemination and recognition of performance measurement initiatives in government.

http://www.ncpp.us/

AuditNet

 

AuditNet is a global resource for auditors with links, tools and resources developed for the benefit of auditors by Jim Kaplan CIA, CFE, CSM, recipient of the IIA's 2007 Bradford Cadmus Award and author of The Auditor's Guide to Internet Resources 2nd Edition. Read the article that started it all.

Performance Measurement for Government:
Governmental Accounting Standards Board (GASB) offers a variety of measurement initiatives. Throughout the nation, from the smallest local municipality to the federal government, countless initiatives are underway to assess and report the performance of these organization's departments, programs, and projects to the public.

Auditor Roles in Performance Measurement
A variety of resources related to auditing performance measurement systems and performance measures.

http://www.auditorroles.org/

Governmental Audit Quality Center:
Offered by AICPA, the Governmental Audit Quality Center's primary purpose is to promote the importance of quality governmental audits and the value of such audits to purchasers of governmental audit services. 
http://gaqc.aicpa.org/
Performance Auditing:
As defined by the Government Auditing Standards, " A perfomance audit is an objective and systematic examination of evidence for the purpose of providing an independent assessment of the performance of a government organization, program activity, or function in order to provide information to improve public accountability and faciliate decision-making by parties with responsibility to oversee or initiate corrective action." http://www.agacgfm.org/research/downloads/CPResearchNo5perf.pdf

 

Audit Evidence:
As defined by the AICPA, "Audit evidence is all the information used by the auditor in arriving at conclusions on which the audit opinion is based and includes the information contained in the accounting records underlying the financial statements and other information." 
Findarticles.com:

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