Audit approach to evaluating performance.Image.Marked文档.pdfVIP

Victorian Auditor-General’s Office Audit approach to evaluating performance Andrew Greaves, Assistant Auditor-General 2 September 2009 Planning Strategy Evaluation Conference Department of Primary Industries 1 Auditing in the Public Interest Outline • What is an audit? • external audit • internal audit • self-audit or evaluation • Tools and techniques • planning for the evaluation • design of the evaluation • using performance information 2 Auditing in the Public Interest Audit versus evaluation • Audit • independent • may be “attest” or “direct report” • reasonable assurance – high but not absolute • Evaluation • management initiated/controlled • generally “direct report” • limited assurance – moderate assurance 3 Auditing in the Public Interest Tips and tools • Plan for the evaluation: • set clear timelines • allocate resources and establish accountability • get management and staff “buy-in” • Design the evaluation: • objective, scope and focus • self-assessment or “independent” review • assessment criteria to be used in evaluation • benchmarking (quantitative and qualitative) 4 Auditing in the Public Interest Tips and tools • Establish performance reporting system • KPIs should be: – Relevant –