Auditor Roles in Government Performance Measurement

A Guide to Exemplary Practices at the Local State and Provincial Levels
Erscheinungsjahr 2004
ISBN: 978-0-89413-534-7
Verlag: The Institute of Internal Auditors

Buch, Englisch, 179 Seiten

This guide provides a wealth of resources for government auditors interested in helping the entities they serve improve performance measurement, performance management, and accountability for results.
Learn how to improve measurement, management, and accountability of your entity.

This research report includes:

An experience-derived framework of roles and practices you can implement to add value to the performance measurement and management of your organization.
The principles, criteria, and audit steps you should follow in these practices.
Details on major audit products, including citizen surveys and public performance reports.
Four case studies providing professional insight in the evolution of these practices and the profession.
The guide provides an experience-derived framework of roles and practices auditors can perform to add value to performance measurement and management in their entities, and descriptions of how auditors from across North America have been doing just that.

Autoren/Hrsg.

Epstein, Paul D.

Grifel, Stuart S.

Morgan, Stephen L.

Über Autor(innen)

Paul D. Epstein is principal of Epstein and Fass Associates, a New York City-based consulting firm. He has over 25 years’ experience in public performance measurement, quality and productivity improvement, customer service improvement, and sharing innovative practices. Mr. Epstein has helped entire local governments develop performance measures and improvement projects, and he has assisted local, state, federal, United Nations, and nonprofit agencies that provide a wide range of services. His many improvement methodologies include the balanced scorecard to link performance measures with strategy. He has also created audit competency models and systems to assess auditor competencies, and designed and delivered training courses to auditors involving performance measurement. In March 2003 he received the Harry Hatry Distinguished Performance Measurement Practice Award from the American Society for Public Administration (ASPA) for his lifetime achievements. The work of an ASPA committee he chaired was cited by Congress in its report on the 1993 Government Performance and Results Act. That year he was tapped by Vice President Gore’s National Performance Review to help improve performance management of the federal government. Since the late 1990s, Mr. Epstein has been on the performance measurement research team of the Governmental Accounting Standards Board (GASB). He was a principal researcher and co-author of the GASB’s Special Report: Reporting Performance Information: Suggested Criteria for Effective Communication (2003); Research Report on the GASB Citizen Discussion Groups on Performance Reporting (2002); and five case studies of state and local government uses of performance measurement. Mr. Epstein’s many other publications include the book Using Performance Measurement in Local Government (1984 and 1988). He has led research teams on citizen engagement and performance measurement, culminating in the forthcoming book Results That Matter, of which Mr. Epstein is lead author. Mr. Epstein has an engineering degree from MIT, and has taught graduate public management courses at NYU, the University of Hartford, and Baruch College.

Stuart S. Grifel, CIA, CGAP, is a corporate internal auditor for the City of Austin, Texas, where one of his key responsibilities is certifying the reliability of departments’ performance measures. Mr. Grifel has over 20 years’ experience in government performance measurement, operations review, performance auditing, and productivity improvement. He was previously an audit supervisor in the Austin Office of the City Auditor, where he represented the City Auditor’s Office on a Corporate Business Planning Team with city management representatives, and he provided training to department managers in how to interpret performance reports and use performance data for strategic planning, budgeting, and management decision making. He also conducted performance audits and assessed program performance measures and systems for tracking, reporting, and using measurement data in planning and decision making. Mr. Grifel has assisted many jurisdictions in The Institute of Internal Auditors Research Foundation.