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Assessing the Relevance and Reliability of Performance Information

There are 1 Day, 1.5 Day, and 2 Day versions of this course.
CPEs: 8 to 18 hours, depending on format
Field of Study: Auditing (Governmental)

 

Learning Objectives

  • Define objectives, scope, and methodology for performing various audits related to assessing the relevance and reliability of performance information
  • Develop an audit program to assess the relevance and reliability of performance data
  • Determine the relevance of performance measures developed and reported by government programs and activities
  • Review and assess the reliability of your organization’s performance measures and data
  • Assist your organization in implementing effective performance measurement controls

Course Description

Auditors can make valuable contributions to improving government performance management by helping agencies improve the relevance and reliability of performance measures and data. Public officials can then feel confident that they are using the right performance measures to make decisions and their decisions will be based on reliable data. And citizens can have confidence in public performance reports. The session will begin with a brief overview of roles government auditors can play in helping their organizations improve performance management. The session will then focus on assessing the relevance and reliability of performance information. Participants will learn criteria to apply in determining both the relevance and reliability of performance measures and data, and how to clearly defining the audit objectives, scope and methods for carrying out this type of audit. Methods for assessing performance measure relevance and testing data reliability will be presented along with case examples for conducting these tests drawn from best practices of governments. Finally, attendees will participate in numerous exercises including an exercise for developing an audit plan for assessing the relevance and reliability of government performance data.

     


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 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]

Stephen L. Morgan,CIA, CGAP, 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.  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]