A Guide to Exemplary Practices at the Local, State, and Provincial Level
By Paul D. Epstein, Stuart S. Grifel, CIA, CGAP, and Stephen L. Morgan, CIA, CGAP, CGFM, CFE (Institute of Internal Auditors Research Foundation, 2004)
This guidebook (“the Guide”) was prepared especially for government audit practitioners who are interested in advancing how their organizations contribute to improving performance measurement and performance management in the entities they serve. The framework of auditor roles and practices related to performance measurement that is the basis for this website was first published in the Guide. The Guide includes 67 examples of auditors using the practices across the United States and Canada, and profiles of the 25 government audit organizations featured in the book. The Guide also describes the experience-based research methodology used to develop the framework and select the examples, and includes observations on the state of the practice in the audit profession and in specific government audit organizations. While this website includes updates of a number of the examples and issues in the Guide, the Guide is the only place to get a thorough collection of examples and discussion of related issues in one printed document.
The published version of the Guide in book form may be purchased from The IIA Bookstore.
The Guide was the product of an IIA Research Foundation project funded by the Alfred P. Sloan Foundation.