Performance audits are evidence-based examinations of government functions or agencies for the purpose of determining the extent to which they have used the resources and authority entrusted to them efficiently, effectively and equitably. In the United States nearly all performance audit organizations do their work in conformance with Government Auditing Standards issued by the Comptroller General of the United States. Internationally many strong local, provincial and national performance audit organizations follow standards for performance auditing issued by the International Association of Supreme Audit Organizations.
Performance auditors working in local governments can be powerful allies in combatting racism and fighting for social equity. In both the United States and internationally many of the people who do performance auditing are trained in fields other than accounting and often hold advanced degrees in public administration.
In this webinar you will meet three leaders of local government auditing organizations and learn: how they gravitated to the field of performance auditing; the different ways in which their offices are structured and function; and the impact their work has had on the cities they serve.
31 июл 2024
