Auditor roles and practices with respect to government performance measurement have been steadily evolving. A professional environment of evolution and change can be an especially fruitful one for learning and growth of auditors, audit organizations, and the audit profession as a whole. Auditors are experimenting with many practices related to performance measurement—and, more broadly, performance management—in local, state, and provincial governments, as demonstrated by the many examples of leading practices on this website.
To help chart your audit organization’s path in this changing field, or your own path as an auditor, consider:
- The evolution of traditional and non-traditional roles in the audit profession related to performance measurement.
- How emerging criteria for several practices can strengthen auditors in roles related to performance measurement.
- Three stages of adoption of performance measurement-related practices to assess the evolution of your audit organization as a user of these practices.
- How auditors change roles to add value as performance management practices of the organizations they audit evolve.
- The many exemplary practices on this website for specific examples of how audit organizations perform these roles.
Auditor Roles in Performance Management at the Federal Level
While this website primarily focuses on local, state, and provincial government, auditor roles in performance management have been evolving at the federal levels in the U.S. and Canada, and in other countries around the world. For example, in the U.S., the Government Performance and Results Act of 1993 gives the U.S. Government Accountability Office a special role in evaluating progress of federal agency strategic planning and performance measurement and reporting. In Canada, since 1997, legislation creating federal agencies has required the Auditor General of Canada to assess the fairness and reliability of the performance information in the agencies’ annual reports in relation to the objectives in their corporate plans. Since then, both of these auditing agencies have published extensively to guide legislators, auditors and evaluators, and management in assessing and improving performance management and reporting in their respective federal governments.