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Practice Guide to Auditing Efficiency


Sample Objectives with a Systems Emphasis

Examples of objectives applicable to audits with a systems emphasis are listed in Table 3.

Table 3 – Sample Objectives of an Audit with a Systems Emphasis

Sample Objective

Type of Objective

Focus of Objective

1. To determine whether management systems and controls that support achievement of efficiency in the regulatory inspection and enforcement function meet best practices.

Normative

Systems for achievement of efficiency

2. To determine whether management’s systems and practices to measure and report efficiency achieved by the regulatory inspection and enforcement function meet best practices.[1]

Normative

Systems for measurement, reporting of efficiency

3. To determine whether management’s design and implementation of a recognized improvement framework (such as Lean or total quality management) for the regulatory inspection and enforcement function meet best practices.

Normative

Implementation of a recognized framework for improving efficiency


[1] The distinction between systems-based and results-based objectives is not always clear. This objective could also be classified as a combined emphasis since it assesses management’s systems to report efficiency results. For purposes of this document, the emphasis is classified as systems-based.