Performance Auditing: Measuring Inputs, Outputs, and Outcomes, 3rd Edition

by Ronell B. Raaum, Stephen L. Morgan, Colleen G. Waring

Developed for the practitioner and trainer, Performance Measuring Inputs, Outputs, and Outcomes, Third Edition, emphasizes the use of measurement and comparison in performance assessment. Gleaning from leading standards from the U.S. Government Accountability Office (GAO), the International Organization of Supreme Audit Institutions (INTOSAI), and The IIA, this valuable resource provides concepts and best practices to execute a performance assessment.

Consistent with its emphasis on performance, this book addresses the measurement of performance and the value of a measurement-based auditing approach, which is integral to performance auditing. There are numerous aspects of performance auditing, and auditors need to know what those aspects are and be able to construct or validate appropriate measurements for them.

This unique publication offers guidance that applies to practitioners at every level and is perfect for use as a guide in planning performance audit assignments, doing fieldwork, and writing reports. The easy-to-follow structure of the chapters makes this book ready for use in a training course or as reference material.

Hardcover

Published November 11, 2016