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Auditing Performance Management Systems:
A Four-Part IIA/ACGA eWorkshop

October 16, 18, 23, & 25, 2017 1:00-3:00 pm U.S. Eastern Time

Registration and Pricing

CPEs: 8 Hours

Field of Study: Auditing (Governmental)

Learn about some of the highest value-added audits that can be done in a government environment: audits of the performance management system. Performance management is the use of performance information to improve decision making, service performance, and outcomes for the public. Performance management system audits leverage the value of program performance audits by helping to improve the underlying systems used to improve performance and achieve accountability for results. This course emphasizes audit results that help strengthen the system to measure and manage overall performance, not just the performance of individual processes or programs, enabling auditors to add value to the entire organization.


Learning Objectives

  • Understand different forms of performance management and different levels of maturity of performance management systems in government.
  • Define audit objectives, scope, and methods appropriate to an organization’s performance management maturity level.
  • Determine best practice criteria for assessing performance management systems. 
  • Determine when to conduct an audit and when to provide advisory assistance to help improve an organization’s performance management system.
  • Understand how to make performance management reviews part of an annual plan for performance auditing.

Further Description

Participants will learn how to audit key components of the performance management system including:

  • Annual and strategic planning
  • Performance budgeting
  • Performance monitoring and analysis
  • Performance-based decision making

Participants will learn how to use best practice models to determine criteria for evaluating each component of a performance management system and for the entire performance management cycle.  Participants will consider the range of conditions auditors could examine as part of a performance management systems audit, such as adequacy of performance measurement frameworks, relevance and reliability of performance information, and use of information in components of the larger system (e.g., strategic planning, budgeting) or through entire performance cycles.  Participants will then learn how to use factors such as the performance management system’s maturity to determine their audit objectives, scope, and methods.

As many of the audit practices in this course can also be performed in an advisory capacity, participants will assess different situations for performance management audits and consider when auditors might be more effective conducting audits or providing advisory assistance. Finally, participants will consider how to include performance management reviews in their annual audit program, whether as separate systems audits, or as reviews of performance management components built into performance audits of selected programs.


Instructor Biographies

Stuart S. Grifel, CIA, CGAP, CFE, CIGA, is a director for Auditor Roles, Inc., and managing partner of Intellect Government Systems. As an auditor, supervisor, and consultant, he has assisted many organizations with performance measurement and management. He adapted methods for testing the reliability of performance data, trained many auditors in their use, and developed a data reliability self-assessment approach which enabled trained managers to test and improve reliability of their data. He has previously served as president of two IIA chapters (Palm Beach County, Florida; and Austin, Texas).

Paul D. Epstein is a director for Auditor Roles, Inc., and principal of the Results That Matter Team. He has assisted all levels of government in the U.S. and abroad in performance management. He developed, published, and implemented methods for involving citizens in performance management and engaging community partners in collaborative balanced scorecards. When he was with the New York City Mayor’s Office of Operations, he initiated performance management improvements that led to more than a billion dollars in annual productivity savings and revenue.


Registration and Pricing