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Auditing the Relevance and Reliability of Performance Information

Contact us to schedule this course for your organization, association, or chapter.

There are 1 Day, 1.5 Day, and 2 Day versions of this course.
CPEs: 8 to 18 hours, depending on format
Field of Study: Auditing (Governmental)


Learning Objectives

  • Define objectives, scope, and methodology for performing various audits related to assessing the relevance and reliability of performance information
  • Develop an audit program to assess the relevance and reliability of performance measures and data
  • Determine the relevance of performance measures developed and reported by government programs and activities
  • Review and assess the reliability of your organization’s performance data
  • Assist your organization in implementing effective performance measurement controls

Course Description

Auditors can make valuable contributions to improving government performance management by helping agencies improve the relevance and reliability of performance measures and data. Public officials can then feel confident that they are using the right performance measures to make decisions and their decisions will be based on reliable data. And citizens can have confidence in public performance reports. The session will begin with a brief overview of roles government auditors can play in helping their organizations improve performance management. The session will then focus on assessing the relevance and reliability of performance information. Participants will learn criteria to apply in determining both the relevance and reliability of performance measures and data, and how to clearly define audit objectives, scope, and methods for carrying out this type of audit. Methods for assessing performance measure relevance and a step-by-step approach for testing data reliability will be presented along with case examples for conducting these tests drawn from best practices of governments. Finally, attendees will participate in numerous exercises including an exercise for developing an audit plan for assessing the reliability of government performance measures and data.


Instructor Biographies

Stuart S. Grifel, CIA, CGAP, CFE, CIGA, is Managing Partner, Intellect Government Systems, LLC. Mr. Grifel was a Performance Audit Supervisor for Broward County, Florida, and an Audit Supervisor and Corporate Internal Auditor for the City of Austin, Texas, where one of his key responsibilities was certifying the reliability of Austin departments’ performance measures.  Mr. Grifel has over 25 years’ experience in government performance measurement, operations review, performance auditing, and productivity improvement. In 2009, he received the Harry Hatry Distinguished Performance Measurement Practice Award, for lifetime achievement, from the American Society for Public Administration. Mr. Grifel has assisted many jurisdictions in performance measurement and improvement while at KPMG Peat Marwick, the National Center for Public Productivity at Rutgers University, the Innovations Group, the City of Tampa, Florida, and Polk County, Florida.  Mr. Grifel has also trained numerous public managers in performance measurement and productivity improvement.  Mr. Grifel co-authored the book Auditor Roles in Government Performance Measurement: A Guide to Exemplary Practices at the Local, State, and Provincial Levels (The Institute of Internal Auditors Research Foundation, 2004).  Mr. Grifel has served as President and Governor for the IIA Austin Chapter, and is currently a Governor of the Palm Beach County Florida Chapter.  Mr. Grifel has an MBA from Suffolk University in Boston, and an MPA from Baruch College, City University of New York. [TO TOP]

Paul D. Epstein, Principal, Epstein & Fass Associates, has over 25 years’ experience in performance measurement and improvement and citizen engagement in the U.S. and abroad, including strategy management using balanced scorecards. He has created audit competency models and has trained auditors and managers in performance measurement, performance budgeting, performance management systems, and related practices.  He has helped local, state, and federal governments and non-profits in the U.S. and abroad, and assisted the United Nations.  He received the 2003 Harry Hatry Distinguished Performance Measurement Practice Award for lifetime achievement.  He chaired a professional committee that was cited in Congress’s report on the 1993 Government Performance and Results Act.  On the Governmental Accounting Standards Board (GASB) performance measurement research team, he co-authored many GASB reports, including a “special report” on performance reporting criteria and a research report on citizens’ perspectives on performance reporting.   He is author or co-author of the books Using Performance Measurement in Local Government (1984, 1988), Results That Matter (Jossey-Bass, 2006), and Auditor Roles in Government Performance Measurement (The IIA Research Foundation, 2004), and articles titled “Evolving Roles for Auditors in Government Performance Measurement” in Local Government Auditing Quarterly (2000) and The Journal of Public Financial Management (2002).  Mr. Epstein has an engineering degree from MIT, and has taught graduate courses at NYU, the University of Hartford, and Baruch College. [TO TOP]