Auditing Performance Management Systems
This course teaches participants about one of the most high-value-added
types of audits in a government environment. This course is NOT about
auditing IT systems. It is about auditing systems and processes for
planning, managing, and reporting performance (e.g., strategic planning,
budgeting, performance monitoring and analysis). These audits leverage
the value of performance audits by helping to improve the underlying
systems government organizations use to improve performance and
achieve accountability.
In this course, “performance management” is defined as the use of
performance information to improve decision making, service
performance, and results for the public. Participants will learn different
forms of performance management systems involving performance
feedback cycles to inform decisions, and how levels of implementation
can vary. Participants will consider the range of conditions auditors could
examine as part of a performance management systems audit, such as
relevance and reliability of performance information, integrity and controls
of underlying support systems, and use of information in parts of the
larger system (e.g., planning, budgeting, reporting) or through entire
performance cycles.
Participants will then learn how to use factors such as performance
management system maturity to determine audit objectives, scope, and
methods. They will also learn how to use best practice models of
performance cycles to determine criteria for evaluating performance
management systems. Participants will engage in a group exercise
developing an audit plan for assessing a government performance
management system which they can use as a model for developing audit
programs for performance management systems audits of the entities
they audit. Finally, participants will consider how to include performance
management reviews in their annual audit program, whether as separate
systems audits, or as reviews of key aspects of performance
management built into performance audits.
Course Duration:
6 sessions
CPE Hours Available:
16
Knowledge Level:
Intermediate
Field of Study:
Auditing (Governmental)
Prerequisites:
Familiarize with any performance management systems, sub-systems,
and practices (e.g., strategic planning, operations or performance
planning, budgeting, performance monitoring, performance analysis and
improvement, performance reporting) is useful, but not required.
Advance Preparation:
None
Delivery Format:
eSeminar
Course Outline:
Introduction to Auditor Roles and Government Performance
Management
•
•
•
•
Recognize how audits of performance management systems can
be a key part of a larger framework of auditor roles and practices
to improve government performance management.
Describe the essential elements of performance measurement and
how they provide the informational “fuel” for performance
management.
Define performance management, performance management
systems, and performance management cycles.
Describe the difference between traditional performance audits
and audits of performance management systems.
Auditing Strategic & Performance Planning as Part of a PM Systems
Audit
•
•
•
•
Develop criteria for auditing strategic and performance planning
practices.
Assess strengths and weaknesses of a long-term or strategic plan.
Assess strengths and weaknesses of annual service performance
plans.
Develop survey-level audit steps for auditing strategic or
performance planning.
Auditing Performance Budgeting as Part of a PM Systems Audit
•
•
•
Develop criteria for auditing a performance budgeting process.
Assess strengths and weaknesses of a performance budget.
Develop survey-level audit steps for auditing performance
budgeting.
Auditing Performance Monitoring, Analysis, and Reporting
•
•
Determine the key internal and external users of performance
information
Use performance reporting guidelines of standard-setting
organizations as an aid in developing criteria and assessing
performance reports.
•
Develop criteria for auditing performance monitoring, analysis, and
reporting.
• Develop survey-level audit steps for auditing performance
monitoring, analysis, and reporting.
Auditing Performance-based Decision Making in a PM Systems
Audit
•
•
•
Develop objectives and criteria for auditing performance-based
decision making.
Use a strategic performance budget decision model to assess use
of performance information in resource allocation decisions.
Develop survey-level audit steps for auditing performance-based
decision making, which, combined with the audit steps developed
in Units 2-4, will complete an audit plan that can be used as a
model for actual audits of performance management systems.