What is your opinion or view on this comment below?

One thing about performance auditing that is crucial is making sure that the taxpayer and the managers are receiving the right kind of information. You can power point and chart a manager to no end, but if the data isn't usable it isn't of much value. I think that is important to the auditor to understand the business of the entity and the results that the public/managers are looking for, so that they know what data is useful and which is not.