Quick Links to Auditor Roles and Practices
ROLE 2: Assess Performance Information ROLE 3: Define or Measure Performance
ROLE 4: Encourage or Assist Management ROLE 5: Assist Elected Officials or Citizens
Role 1: Audit Performance or PM Systems
Auditing or Assessing Performance or Performance Management Systems
[Description] [Tools]
Practice 1a. Audit performance: [Description & Examples]
Measure or assess performance during an audit or other study based on authoritative auditing standards.
Practice 1b. Audit performance management systems: [Description & Examples]
Audit or assess existing performance management systems or practices.
Role 2: Assess Performance Information
Assessing the Quality of Performance Information or Performance Reports
[Description] [Tools]
Practice 2a. Test relevance or reliability: [Description & Examples]
Test or certify performance measurement relevance, reliability, or both.
Practice 2b. Assure performance reports: [Description & Examples]
Audit, attest to, assure, or certify external performance reports.
Practice 2c. Support external review: [Description & Examples]
Support external review processes to assess and improve performance information or reporting, or the performance basis for planning, budgeting, or other decision making.
Role 3: Define or Measure Performance
Developing Performance Measures or Measuring Performance, Outside the Traditional Audit Process
[Description] [Tools]
Practice 3a. Help choose measures or targets: [Description & Examples]
Provide advice on determining performance measures or performance expectations.
Practice 3b. Collect data: [Description & Examples]
Collect performance measurement data.
Role 4: Encourage or Assist Management
Planning, Designing, Improving, or Advocating for Performance Management Systems and Their Use
[Description] [Tools]
Practice 4a. Encourage management: [Description & Examples]
Encourage management to develop and implement performance management systems.
Practice 4b. Assist management: [Description & Examples]
Assist management in designing, improving, or maintaining performance management systems, or build the capacity of management to do so.
Role 5: Assist Elected Officials or Citizens
External Reporting, Capacity Building, or Advocacy for the Use of Performance Information
[Description] [Tools]
Practice 5a. External advocacy: [Description & Examples]
Advocate to, or assist, external stakeholders, concerning the development, implementation, or improvement of government performance management systems.
Practice 5b. Report performance: [Description & Examples]
Produce and issue external periodic performance reports.
Practice 5c. Assist external decision making: [Description & Examples]
Assist external stakeholders in using performance information to make decisions.
Practice 5d. Engage citizens: [Description & Examples]
Engage citizens in determining performance goals, objectives, or measures.
Practice 5e. Assess citizen engagement: [Description & Examples]
Assess or improve citizen engagement related to performance management
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