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Performance Auditing (3rd Edition): Measuring Inputs, Outputs, and Outcomes

New IIA Book co-authored by Auditor Roles Principal Stephen L. Morgan along with Ronnell B. Raaum and Colleen G. Waring

Whether you are new to performance auditing or have years of experience, this book offers you valuable tools to enhance your skills and your office’s performance auditing program, including concrete step-by-step guidance on all aspects of the performance auditing process. For example:

  • 10 Steps for Using Benchmarking in Performance Audits
  • 10 Steps for Audits of Efficiency
  • 10 Steps to Develop Timeliness Measures and Analyze Results
  • 10 Steps for Measuring and Assessing Quality
  • 8 Steps to Quantify the Impact of a Program Intervention (“Program Results”)

Performance auditing promotes best practices in organizations, programs, and services by measuring and reporting on all performance—both good and bad.  As information agents, auditors find ways to improve government operations and results by identifying performance problems, causes, and corrective actions, and providing assurance to stakeholders. This book emphasizes the use of measurement and comparison in performance assessment to help auditors add value by finding ways the organizations and programs they audit can make measurable performance improvements.

Key Updates in the 3rd Edition:

  • References to key U.S. and international performance auditing standards (IPPF, GAGAS, INTOSAI) promulgated by The IIA, U.S. GAO, and INTOSAI.
  • Comprehensive information on managing the audit office to build a solid structural foundation for effective authority, leadership, and operation.
  • Emerging best practices during audit planning to include use of risk and vulnerability assessment. Also includes key steps in conducting initial project-level planning and making a proposal for audit.

Ordering and Additional Resources

 

About the Authors

Ronell B. Raaum, CGAP, CGFM, has been involved in the profession of performance auditing for 50 years as a practitioner, trainer, and author. He retired from the Government Audit Training Institute (GATI) after 20 years of service. Raaum is co-author of two books on performance auditing: Performance Auditing, third edition, and Operational Auditing, and served on the IIA steering committee that developed the Certified Government Auditing Professional (CGAP) designation, and subsequently helped develop the first CGAP review course.

Stephen L. Morgan, CIA, CGAP, CGFM, CFE, is the president of EGAPP, Inc., a company that specializes in training government auditors and managers. He is the former city auditor of Austin, Texas, and also worked as an evaluator in the U.S. Government Accountability Office’s National Productivity Group. For more than 25 years, Morgan has designed and delivered courses in performance measurement, management, and auditing. Morgan is a co-author of two books on performance auditing: Performance Auditing, third edition, and Auditor Roles in Government Performance Measurement. He chaired The IIA steering committee that developed the CGAP designation.

Colleen G. Waring, CIA, CGAP, CGFM, is the past deputy city auditor for Austin, Texas. Waring is an active consultant, trainer, and facilitator for government auditors and public sector managers. She has co-authored a number of authoritative research papers and studies, including The Role of Auditing in Public Sector Governance and Public Sector Performance Auditing in Developing Countries. In addition, Waring served on The IIA steering committee that developed the CGAP designation.