ROLE1:Audit Performance or PM Systems:
Practice 1b. Audit performance management systems: Audit or assess existing performance management systems or practices.
Texas State Auditor
In 2002, the Texas State Auditor’s Office (SAO) began conducting high level reviews of information technology (IT) of entities using complex automated systems to process performance measurement data and calculate performance measure results. Audit work was limited only to those systems that supported performance measures audited in the SAO’s performance measures certification process (see Practice 2a. Test relevance or reliability). The 2002 audit assessed the controls of key automation systems related to selected performance measures, including general and application controls. Findings of these IT reviews were included under 10 entities in the SAO report on 14 entities’ performance measures noted below, which discussed specific deficiencies at each entity and recommendations for addressing them. Overall, the audit found that extensive reliance on automated systems did not necessarily increase the reliability of reported results. However, entities that use systems extensively can collect and perform complex calculations on large amounts of performance data. Since that time, all performance measures audits have included a review of information technology systems that support performance measures.
More on the Texas SAO’s 2002 audit of the use of information technology to calculate performance data, including information on the audit process used [Example in 2004 Guide– PDF]
Reports:
An Audit Report on Fiscal Year 2001 Performance Measures at 14 Entities, November 2002 (PDF) |
