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Challenges & Issues

Changes in the auditing profession, including evolving auditing practices and standards, and changes in government operating, organizational, and policy environments create special issues and challenges for government auditors.  For auditors playing roles related to performance measurement, seeking to play such roles, or seeking to improve or change related practices, the following issues and challenges are important to consider:

Independence issues, which can particularly arise when auditors perform non-traditional roles (Role 3: Define or measure performance; Role 4: Encourage or assist management; or Role 5: Assist elected officials or citizens).  Some independence issues could arise when auditors perform both these nontraditional roles and roles more related to traditional auditing (Role 1: Audit performance or PM systems and Role 2: Assess performance information).

Technical and capacity challenges, such as challenges arising from changing and increasing complex information systems environments, challenges in obtaining efficiency (unit cost) information, and challenges in finding reliable data for external comparisons.