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Practice Guide to Auditing Efficiency

Home
Focus On Efficiency

Introduction
Concepts and Context
What is Efficiency?
Why Audit Efficiency?

Mandates to Audit Efficiency

Efficiency, Economy and Effectiveness

Can Efficiency Be Isolated from Economy and Effectiveness in Program Management?
Can Efficiency Be Audited Independently from Economy and Effectiveness?

Efficiency in the Public Sector

Measures to Improve Efficiency

Management Activities that Can Foster Efficiency

Commitment and Tone from the Top
Strategic Planning
Operational Planning
Projects and Operations Management
Information Technology Systems
Performance Monitoring and Reporting
Continuous Improvement and Innovation

Audit Experience in Canada and in Other Countries
Audit Methodology
Introduction to Auditing Efficiency
Selecting an Audit Topic

Selecting an Entity Well Suited to an Audit of Efficiency
Assessing the Level of Emphasis Placed on Efficiency in an Entity

Planning an Audit of Efficiency

Acquiring Knowledge of Business and Assessing Risk

Acquiring Knowledge of Business
Identifying Risks to Efficiency
Identifying Efficiency Constraints

Determining the Audit Focus

Significance and Risk
Should an Audit of Efficiency Also Cover Economy and Effectiveness?

Determining the Audit Approach

Systems Audits
Results Audits
Balancing Systems and Results

Drafting Audit Objectives

Examples of Audit Objectives
Using Multiple Types of Objectives

Selecting Audit Criteria

Developing Criteria for an Audit with a Systems Emphasis
Developing Criteria for an Audit with a Results Emphasis

Conducting the Examination Phase

Calculating Ratios, Using Benchmarks and Quantifying Cost Savings
Direct Observation and Indirect Ways of Assessing Efficiency

Reporting the Results of an Audit of Efficiency

Quantification
Charts and Graphs

Overcoming the Challenges to Auditing Efficiency
Applied Guide: Regulatory Inspection
Characteristics of a Regulatory Inspection and Enforcement Function

Why Focus on Regulatory Inspection and Enforcement?
Factors Affecting the Efficiency of Regulatory Inspection and Enforcement Functions

Planning the Audit

Obtaining Knowledge of Business

Commitment and Tone from the Top
Strategic Planning
Operational Planning
Project and Operations Management
Information Technology (IT) Systems
Performance Monitoring and Reporting
Continuous Improvement and Innovation

Selecting the Audit Approach and Objectives

Sample Objectives with a Systems Emphasis
Sample Objectives with a Results Emphasis

Selecting Audit Criteria

Sample Criteria with a Systems Emphasis
Sample Criteria with a Results Emphasis

Conducting the Examination Phase
Reporting Audit Results
References
Applied Guide: Application Processes
Characteristics of Application Processes

Why Focus on Application Processes?
Factors Affecting the Efficiency of Application Processes

Planning the Audit

Obtaining Knowledge of Business

Commitment and tone from the top
Strategic planning
Operational planning
Project and operations management
Information technology (IT) systems
Performance monitoring and reporting
Continuous improvement and innovation

Selecting the Audit Approach and Objectives

Sample Objectives with a Systems Emphasis
Sample Objectives with a Results Emphasis
Sample Objectives from Published Audits on the Efficiency of Application Processes

Selecting Audit Criteria

Sample Criteria with a Systems Emphasis
Sample Criteria with a Results Emphasis

Conducting the Examination Phase
Reporting Audit Results
References
Focus On Efficiency
References and Links
Glossary
Acknowledgements
PDF Documents
Comments & Questions
Access All Our Guides

Focus On Efficiency

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