Practice Guide to Auditing Efficiency

Planning the Audit

This section of the Applied Guide includes:

Examples of key questions that auditors can use to develop their knowledge of business about a regulatory inspection and enforcement function – examples of questions are presented for each of the seven management activities that enable efficiency described in the Practice Guide;
Key questions that will assist auditors in determining the most appropriate emphasis (systems or results) to use for their audit of a particular regulatory inspection and enforcement function;
Sample objectives for an audit with a systems emphasis;
Sample objectives for an audit with a results emphasis;
Sample criteria for an audit with a systems emphasis – criteria are presented for each of the seven management activities that enable efficiency presented in the Practice Guide; and
Sample criteria for an audit with a results emphasis.