Standards and guidelines for performance auditing based on

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INTOSAI’s Auditing Standards and practical experience

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INTOSAI General Secretariat - RECHNUNGSHOF

2004

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Table of contents

Introduction 7

Part 1: What is performance auditing? 11

1.1 What is performance auditing according to INTOSAI? 11

1.2 What is the special feature of performance auditing? 12

1.3 What ideas form the basis of performance auditing? 12

1.4 What are the basic questions in performance auditing? 13

1.5 What does auditing of economy, effi ciency and effectiveness mean? 15

1.6 How does public management affect performance auditing? 20

1.7 How does performance auditing relate to performance measurement and programme

evaluation? 21

1.8 Are there differences in analytical ambitions and approaches? 25

1.9 Summary 29

Part 2: Government auditing principles applied to performance auditing 31

2.1 How do the auditing principles apply to performance auditing? 31

2.2 What are the general requirements for a performance auditor? 36

2.3 Are there other important safeguards? 39

2.4 Summary 41

Part 3: Field standards and guidance: Initiating and planning the performance audit 43

3.1 What are the overall steps in the performance auditing cycle? 43

3.2 What does strategic planning involve? 44

3.3 What does planning of individual performance audits involve? 47

3.4 Summary 56

Part 4: Field standards and guidance: Conducting the performance audit 59

4.1 What characterises the main study process? 59

4.2 What has to be considered in the data collection process? 60

4.3 What characterises the audit evidence and the audit findings? 62

4.4 How should a changeable and confl icting environment be handled? 64

4.5 What is important when analysing data and drawing conclusions? 66

4.6 Summary 68

Part 5: Reporting standards and guidance: Presenting the performance audit result 69

5.1 What does the need to focus on the fi nal report involve? 69

5.2 What is required to make the report reliable? 70

5.3 What characterises a good and useful performance audit report? 72

5.4 How should a performance audit report be distributed? 74

5.5 What purposes do follow-up processes serve? 75

5.6 Summary 76

References and bibliography 77

Appendices

1 Performance audit methodology 85

2 Performance audit criteria 103

3 Evidence and documentation 107

4 Communication and quality assurance 117

5 Performance auditing and information technology 121

6 Performance audits of activities with an environmental perspective 127

7 Towards a system-oriented approach in performance auditing: a theoretical framework 137