Accounting: Public Sector Auditing

Program Effectiveness

What are some benchmarks that can be used in determining program effectiveness in the case of a high school? Please be specific. See below and explain in own words. Raise thoughtful questions, analyze relevant issues, build on others' ideas, synthesize across readings and discussions, expand the perspective, and appropriately challenging assumptions and perspectives.

Gathering Evidential Data

Performance auditors can gather evidential data in a variety of ways, enabling them to assess whether the control system is working effectively (causing the entity to achieve its goals and objectives), to operate efficiently, and to comply with applicable laws and regulations. These are the more significant techniques used by performance auditors:

? Interviewing

? Analyzing records

? Analyzing routine operating reports

? Analyzing performance measurement reports

? Making physical observations

? Role-playing

? Making comparative analyses within the entity and with other entities

? Sampling

The nature of the audit situation dictates the particular technique that an auditor will use, and more than one technique may be applied to reach a conclusion about a particular activity. Some audit techniques are more reliable than others, and some are more time-consuming than others. Using the computer to analyze data is cost-effective because it allows you to examine a mass a data and quickly to isolate deviations from the norm for more detailed review. Making physical observations and role-playing are very reliable methods of gathering evidence because records can be altered, whereas physical observations and role-playing allow auditors to see for themselves what is actually happening at the audited activity. Comparative analysis is useful because it may provide objective criteria and evidence of "best practices" for assessment purposes.