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Assessing the Quality of Performance Reports

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

There are full- and half-day versions of this course.
CPEs: 4 to 9 hours, depending on format
Field of Study: Auditing (Governmental)


Learning Objectives

  • Clearly define audit objectives, scope and methods for performing various audits related to assessing the effectiveness of performance reports.
  • Audit and make recommendations for improving the quality and usefulness of an organizations’ external reporting of performance measurement data.
  • Understand the growing need for effective performance reporting and the role that auditors can play.

Course Description

With today’s emphasis on transparency between the government and its citizens it is more important than ever to ensure that performance information is being presented in an effective manner.  This session will first provide a brief overview of the various roles and practices that government auditors may perform in helping their organization improve performance reporting.  The session will then focus on best practice criteria for reporting performance data.  Criteria will include those developed by the Governmental Accounting Standards Board Standards Board and the Federal Office of Management and Budget in the United States and the Public Sector Accounting Board of Canada in Canada.  Best practice examples of effective reporting of performance information from local, state, and federal government agencies will be presented.  Attendees will participate in exercises that will reinforce the use of various reporting criteria to audit the effectiveness of performance reports.


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]

Stephen L. Morgan, CIA, CGAP (0001), CGFM, CFE, is President of Excellence in Government Accountability and Performance Practices, a company that trains government auditors and managers.  Mr. Morgan is the former city auditor of Austin, Texas, who directed a full scope audit office of performance audits, fraud investigations, and consulting engagements.  Mr. Morgan played a leadership role in helping the City of Austin evolve its performance measurement and management system into a model for other government organizations.  Before joining the City Auditor’s Office, Mr. Morgan was an evaluator in the U.S. Government Accountability Office’s National Productivity Group.  His IIA offices have included president and governor, Austin Chapter, chair of the International Government Relations Committee, North American Director on the Global Board, and chair of the North American Board.  In 2001 Mr. Morgan was appointed (reappointed in 2005) by the Comptroller General of the United States to the Advisory Council on Government Auditing Standards.  He co-authored three textbooks: Performance Auditing: A Measurement Approach (first and second editions) and Auditor Roles in Government Performance Measurement:  A Guide to Exemplary Practices at the Local, State, and Provincial Levels.  Mr. Morgan is also the co-author of the 4th Edition of the IIA’s CGAP Study Guide.  In March 2016 Mr. Morgan was elected to the American Hall of Distinguished Audit Practitioners.  In 2009, Mr. Morgan received the Victor Z. Brink Memorial Award, IIA’s highest award for leadership and service to the global internal auditing profession.  In 2007, Mr. Morgan accepted the National Intergovernmental Audit Forum’s Excellence in Government Performance and Accountability Award from the Comptroller General.  In 2002, Mr. Morgan received the Harry Hatry Distinguished Performance Measurement Practice Award from the American Society of Public Administration honoring his lifetime of achievements. Mr. Morgan holds a Bachelor of Arts degree in government (with honors) from the University of Texas at Austin; he was elected to Phi Beta Kappa. He also holds an MPA from the Lyndon B. Johnson School of Public Affairs of the University of Texas. [TO TOP]