Performance auditing can play a vital role in ensuring that taxpayers' money is spent economically, efficiently and effectively. Yet because it is difficult to explain its complexities to newcomers in the field in a way that makes sense the first time round, and because no two audits are identical, there is little practical guidance on the topic available in South Africa at present. Performance auditing: A step-by-step approach fills this gap.
Performance auditing: A step-by-step approach focuses, step-by-step, on those elements that are relevant to all performance audits and can be applied easily and successfully. The second edition includes, among other things, a new section on strategic planning, additional illustrations of planning working papers on efficiency and economy, and updated terminology in line with that used in publications by the Presidency and the National Treasury of the Republic of South Africa. The numerous practical examples and case studies in the book make it ideal for hands-on use as a training guide.
Performance auditing is aimed at practitioners, trainers and students in auditing.
Jeanne Prinsloo serves on the technical committee of the Institute of Internal Auditors (South Africa) and has been contracted by the Institute to conduct performance audit training since 2006. Her business, Pro Publico Consultancy, focuses on conducting performance audits, training and consulting. She is the author of Performance information for managers and internal auditors published by Van Schaik Publishers.
Mariaan Roos is a chartered accountant and an auditing lecturer. She serves on the Public Sector Committee of the South African Institute of Chartered Accountants and on various audit committees as part of her professional community responsibilities. Her membership of various professional bodies, including the Canadian Comprehensive Auditing Foundation, enables her to keep abreast of international developments in these fields.
1 An introduction to performance auditing
2 The scope and objectives of a performance audit
3 Audit working papers and layout of audit file
4 Strategic planning and audit planning phase
5 The execution phase
6 Reporting and follow-up phase
7 The economical procurement of resources
8 The efficient utilisation of resources
9 The effective utilisation of resources
10 Management measures
11 Audit evidence and methods for collecting information
12 Project management and quality assurance
13 Performance information auditing
Appendix A: Engagement letter
Appendix B: Control list for symptoms and criteria
Appendix C: Report format
Appendix D: Report format: Chief Executive Officer
Appendix E: Quality Control Checklist
Case study: Economy, efficiency, effectiveness
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