Assessing the Reliability and Relevance of Performance Information
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 quality of performance information and performance reports.
- Understand the professional audit standards that could be used in performing audits of performance information and performance reports.
- Determine the relevance of performance measures developed and reported by government programs and activities.
- Assist your organization in implementing effective performance measurement controls.
- Review and assess the reliability of your organization’s performance measures.
- Develop an audit program to assess the reliability of performance data.
Course Description
The session will first provide a brief overview of the various roles that government auditors may perform in helping their organizations improve performance management and reporting. The session will then focus on assessing the relevance and reliability of performance information, emphasizing reliability. Participants will learn about the criteria that should be applied in determining both the relevance and reliability of performance measures and data. Methods for testing performance data reliability will be presented along with case examples for conducting these tests drawn from the best practices of state and local governments. Finally, attendees will participate in a group exercise developing an audit plan for assessing the reliability of performance data reported by a government.
Instructor Biographies
Stuart S. Grifel, CIA, CGAP, Audit Services Division, Palm Beach County Clerk & Comptroller’s Office. 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. 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 member of the IIA International Membership Committee. Mr. Grifel has an MBA from Suffolk University in Boston, and an MPA from Baruch College, City University of New York. [TO TOP]
Richard C. Tracy, Consultant (retired Director of Audits, City of Portland, Oregon) has over thirty years of experience helping governments improve their efficiency and effectiveness. He served as Director of Audits for the City of Portland, Oregon, and as Performance Audit Manager for the California State Office of the Auditor General. Mr. Tracy also served as Chair of the Government Auditing Standards Advisory Council and is currently a member of Governmental Accounting Standards Board. In 2005, he was awarded the Harry Hatry Distinguished Performance Measurement Practice Award from the American Society of Public Administration. Since his retirement from government service in 2005, he has provided consulting services to a number of governments around the country including Sacramento County, CA, New York City, and Multnomah County, Oregon. He has spoken extensively over the years on financial and performance management in government. [TO TOP] |
