Performance Auditing: The Wave of the Future for Government?
Author: Eric S. Berman
| CPE Credit: |
1 hour for CPAs |
Governments are discovering performance auditing as it is easily customized to fit the government’s concerns. Citizens also understand the results more than financial audits. In many cases, the results from a performance audit can be a catalyst for change. Here the basics on what a performance audit entails and how you can use it to your benefit.
Publication Date: February 2019
Designed For
Auditors and potential auditees.
Topics Covered
- Background on Performance Auditing
- Standards applicable to Performance Auditing
- Common concepts and principles
- Putting performance auditing into practice
Learning Objectives
- Identify how effective a performance audit can be
- Differentiate between a performance audit and a financial audit
- Recognize the standards needed to be utilized for a performance audit
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Auditing (Governmental) (1 hour)
Program Prerequisites
None
Advance Preparation
None
