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Auditing Performance Management Systems

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

Available as a one-day course at an "audit survey" level of detail, or a more intensive 2-day version, especially good for an audit organization considering planning PM system audits.

CPEs: 8 to 18 hours,depending on format
Field of Study: Auditing (Governmental)


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 entity’s performance management context.
  • Determine criteria for assessing performance management systems. 
  • Develop an audit program to assess a performance management system.
  • Understand how to make performance management reviews part of a regular program of performance auditing.

This course teaches participants about one of the most high-value-added types of audits in a government environment. This course is NOT about auditing IT systems. It is about auditing systems and processes for planning, managing, and reporting performance (e.g., strategic planning, budgeting, performance monitoring and analysis, performance-based decision making). These audits leverage the value of performance audits by helping to improve the underlying systems government organizations use to improve performance and achieve accountability.

This course defines performance management as the use of performance information to improve decision making, service performance, and results for the public. Participants will learn different forms of performance management systems involving performance feedback cycles to inform decisions, and how levels of implementation can vary. Participants will consider the range of conditions auditors could examine as part of a performance management systems audit, such as relevance and reliability of performance information, integrity and controls of underlying support systems, and use of information in parts of the larger system (e.g., strategic planning, budgeting) or through entire performance cycles. Participants will then learn how to use factors such as performance management system maturity to determine audit objectives, scope, and methods. They will also learn how to use best practice models of performance cycles to determine criteria for evaluating performance management systems. Participants will engage in a group exercise to develop an audit plan for assessing a government performance management system which they can use as a model for planning a PM system audit in their own entity. Finally, participants will consider how to include performance management reviews in their annual audit program, whether as separate systems audits, or as reviews of key aspects of performance management built into performance audits.




Instructor Biographies

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]

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]

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]