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Practice Guide to Auditing Efficiency


Reporting Audit Results

Reporting the results of an audit of the efficiency of inspection and enforcement involves the same considerations as reporting for any other performance audit. The audit report should be clearly written to avoid misunderstandings and to maximize impact. As indicated in the Practice Guide, quantification and use of graphics and charts are encouraged because these techniques capture the reader’s attention and enhance understanding.

In an efficiency audit of inspection and enforcement, it would be useful for the audit report to include estimates of cost savings or increases in the number of inspections that could be performed through efficiency improvements. As indicated in the Practice Guide, a subject matter expert may be useful in validating cost estimates before they are published.