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Auditor Roles in Government Performance Measurement

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 9.5 hours, depending on format
Field of Study: Auditing (Governmental)

 

 

Learning Objectives

  • Learn a framework of auditor roles and practices related to performance measurement, and a context of performance measurement principles, that forms an entire discipline for government auditors to apply to increase the value they add to their organization.
  • Recognize how to use these roles and practices to improve performance measurement and performance management (i.e., managing for results) of the organizations you audit.
  • Determine how to change roles and practices used over time to keep adding more value as performance management in your government organization evolves.
  • Learn about available informational resources, audit tools, and training for you and your colleagues to improve your capabilities in using these roles and practices.
  • Determine which roles and practices offer the best opportunities for:
    • Your audit organization or team to initiate or improve to increase the value you add to the government entity you serve.
    • You to personally develop your proficiency.

Course Description

The instructor will present a framework that pulls various auditor roles and practices into a model for auditors to apply to improving performance measurement and management of government organizations. For context, the course will also include basic principles auditors need to know about performance measurement of government programs. Situational exercises will help participants understand different ways roles and practices can be used to improve performance measurement and management. Brief case histories of audit organizations that have used multiple roles and practices over the years will demonstrate different ways to change practices over time in response to an evolving performance management environment, as a way to keep increasing the value added by auditors to their government entity.  Available training opportunities and a website with informational resources and auditor tools for applying the roles and practices will be presented.  The course will conclude with a self-assessment exercise in which participants determine good opportunities in their own situation for developing or improving capabilities for applying specific roles and practices. 

 

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]