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Performance Auditing Services

Performance Auditing Services

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A performance audit can provide an objective assessment of your organization's program performance. At Clifton Gunderson, we use a variety of audit and evaluation techniques to examine the achievement of desired results; the effectiveness of programs, activities, and functions; compliance with laws and regulations; and the economy and efficiency with which resources are acquired and used. There are many benefits of a performance audit:

  • Demonstrating oversight and accountability for stewardship purposes
  • Recognizing the need for and effectively managing change
  • Enhancing the technical capability of existing program staff
  • Benchmarking to identify "best practices" that can be used to enhance existing government programs and improve organizational performance

Very often, the financial and service enhancement impact gained from a performance audit will provide a return that is many times greater than the cost.

In most instances, our collaborative approach follows a seven-step process–

  • Clarify and verify client and stakeholder needs
  • Analyze the organization's management control systems to identify potential risks
  • Perform field work testing and implement on-site review programs
  • Discuss preliminary conclusions and recommendations
  • Conduct follow-up procedures to ensure reliability and buy-in
  • Work with management to develop and report feasible recommendations for corrective action
  • Follow-up to help ensure recommendations are implemented

We tailor each performance audit to your unique needs and objectives. When appropriate, we follow Generally Accepted Government Auditing Standards developed by the Government Accountability Office (Yellow Book Standards) to ensure comprehensive audit procedures are followed, and sufficient competent evidence is gathered to fully support all conclusions. These standards give public sector organizations the reliability needed to effectively enhance accountability and effect change in today's public information environment.