eWorkshop: Auditor Roles in Improving Government Performance Management

eWorkshop Session Details

Session 1: March 16, 2015 — 2:00–4:00 p.m. ET

​Session One: Government Performance Measurement: What Auditors Need To Know

Knowledge Level: Basic
CPE: 2 hours
Cost: ACGA Member: $89 for each single session; $199 for all three sessions
          Non-Member: $99 for each single session; $249 for all three sessions

In today’s public sector environment, performance-based measurement and management is essential. This session focuses on lessons learned and best practices in establishing performance measures and management systems.

To conduct performance audits and assist management and other stakeholders with performance measurement, auditors must understand the fundamentals of performance measurement and management.  As the foundation for auditing performance, performance measures, and performance management, auditors also must be familiar with different types of performance measures and the sub-systems that together create an effective, systemic approach to performance management.

A “primer” on how management should define performance expectations, identify means to determine appropriate resources to achieve agency goals, design measures and tracking systems to monitor performance, and use performance reports to support decision making is featured. This session also provides fundamental “building block” information on what performance measures are and what constitutes a performance management system. This information provides auditors with a basis for developing audit criteria to hold management accountable for establishing the elements that must be present to measure and manage organizational performance.

Learning objectives include understanding how to:

  • Map programs and processes.
  • Establish performance expectations including missions, goals, objectives, measures, and targets.
  • Develop for each program or activity different types of measures to track accomplishment of performance expectations, such as inputs, outputs, outcomes, and efficiency.
  • Manage performance systemically by integrating basic sub-systems including performance planning, budgeting, reporting, and decision making.

Sessions Two and Three will be introduced and previewed.

Session 2: March 18, 2015 — 2:00–4:00 p.m. ET

​Session Two: High Value Auditor Practices to Improve Performance Management

Knowledge Level: Intermediate
CPE: 2 hours
Cost: ACGA Member: $89 for each single session; $199 for all three sessions
          Non-Member: $99 for each single session; $249 for all three sessions

Performance measurement and management systems often fail in government because the organization has not developed the right measures or key stakeholders lack confidence in the data reported. Auditors can make valuable contributions to improving government performance management by helping agencies improve the relevance and reliability of performance measures and data.

Auditor involvement helps public officials feel confident they are using the right performance measures to make decisions and their decisions will be based on reliable data. Auditor involvement also increases citizens’ confidence that public performance reports are meaningful and accurate.

This session focuses on criteria and practices government auditors across North America have been using to assess the relevance and reliability of performance information, including auditors who have certified or attested to levels of reliability or otherwise issued opinions on relevance or reliability. Examples for conducting these tests drawn from best practices at all levels of government will be presented.

The first part of the session will focus on assessing relevance and methods that can be used to audit or assist an organization in ensuring that their programs have the “right” performance measures, including how to assess existing program performance measures for usefulness and completeness. The second part will focus on methods for certifying or attesting to the reliability of an organization’s performance measures including an overview of a proven 15-step measure certification methodology used successfully by auditors at different levels of government. The methodology includes steps for assessing both the accuracy of reported data and controls on systems that produce the data.

Learning objectives include understanding how to:

  • Define audit objectives, scope, and methods for performing various audits related to assessing the quality of performance information.
  • Apply criteria for assessing the relevance and reliability of performance measures and data.
  • Determine the relevance of performance measures for managing and improving government programs.
  • Certify the reliability of a government organization’s performance measures.

Session 3: March 23, 2015 — 2:00–4:00 p.m. ET

Session Three: Auditing Relevance and Reliability of Performance Information

Knowledge Level: Intermediate
CPE: 2 hours
Cost: ACGA Member: $89 for each single session; $199 for all three sessions
          Non-Member: $99 for each single session; $249 for all three sessions

This session focuses on some of the highest value-added auditor practices in a government environment: audits and other activities to improve performance management. These practices leverage an auditor’s contribution to performance and accountability by helping to improve the underlying systems government organizations use to achieve their missions efficiently, effectively, and transparently: strategic planning, performance planning, budgeting, performance monitoring and analysis, and performance-based decision making. In doing so, auditors can also help make the culture of government organizations more results-focused.

Instructors will present a best-practice, systemic performance management model that provides criteria for auditors to compare with an agency’s existing approach to performance management. This is a tested model auditors have already used in this way to audit performance management in government agencies. And they have also helped government organizations improve performance management through non-audit projects involving advice or assistance to management or elected officials.

Best practice guidance and examples will be presented of effective auditing and assistance to improve performance management, drawn from local, state, provincial, and federal government agencies across North America. Instructors will also discuss situations in which it may be most effective to use audits to help improve performance management, and when auditors may be able to add more value through assistance projects.

Learning objectives include understanding how to:

  • Assess the adequacy of existing agency approaches to performance management and accountability.
  • Compare existing performance management practices to models, guidelines, requirements, or other criteria to develop findings and recommendations for improvement.
  • Assess existing performance management practices and situations to determine whether audits or assistance projects are likely to be most effective at improving performance management at a given time.

March 16, 18, 23, 2015
2:00-4:00 p.m. ET​​

The use of performance-based management and governance has expanded to governments at all levels around the world, and especially as governments have faced long-term financial stress. This presents opportunities for auditors with expertise in helping government agencies better measure and manage the performance of their operations. When auditors help improve performance measurement and management, the value they add increases and becomes visible to others, namely leaders who appreciate having better performance information and systems to inform their decision making.

The three sessions in this eWorkshop series are based on a successful 10-year partnership between The IIA and the Auditor Roles in Government Performance Measurement Project, which has trained thousands of government auditors on how to strengthen their auditing and advisory assistance roles in performance measurement.

The sessions weave together the knowledge, skills, and abilities that auditors need to implement various performance measurement and performance management-related roles in their organizations. Each session will provide a solid foundation for auditing performance measures and performance management systems and assisting management and elected officials in improving performance management in their organizations.

Session instructors are lifetime achievement award winners for their contributions to performance measurement practice and at least two of them will be involved in each session to give participants multiple expert perspectives on key issues.

ACGA: $199 for all three sessions or $89 for individual sessions
Public: $249 for all three sessions or $99 for individual sessions

CPE Hours: Up to 6 (2 per session)

Learning Objectives

​Please see individual session details for learning objectives.​


Our three instructors today have decades of experience in performance management and performance auditing, and have trained thousands of auditors. Each has won a lifetime achievement award in performance measurement practice from the American Society for Public Administration. Together, they co-authored The IIA Research Foundation book Auditor Roles in Government Performance Measurement and are directors of the project of the same name.

Stephen L. Morgan, CIA, CGAP, CGFM, CFE, is President of Excellence in Government Accountability and Performance Practices or EGAPP, which trains government auditors and managers. He is the former City Auditor of Austin, Texas, where he played a leadership role in the evolution of Austin’s performance management system. He has also been a leader of The IIA and received the highest leadership awards from The IIA and the National Intergovernmental Audit Forum.

Stuart S. Grifel, CIA, CGAP, CFE, CIGA, is Managing Partner of Intellect Government Systems and president of The IIA Palm Beach County Chapter. As an auditor, manager, and consultant, he has assisted many jurisdictions with performance management. He adapted methods for testing the reliability of performance data, trained many auditors in their use, and developed a data reliability self-assessment approach and trained managers to test and improve reliability of their own data.

Paul D. Epstein is Principal of the Results That Matter Team and has assisted all levels of government in the U.S. and abroad in performance management. He developed, published, and implemented methods for involving citizens in performance management and engaging community partners in collaborative balanced scorecards. When he was with the Mayor’s Office of New York City, he initiated performance management improvements that led to over a billion dollars in annual productivity savings and revenue.

Please note that the pricing below is based on a per-session basis and each session is 2 CPE hours.

ACGA: $199 for all three sessions or $89 for individual sessions
Public: $249 for all three sessions or $99 for individual sessions

CPE Hours: Up to 6 (2 per session)

Event Information
Course Duration:
3 days
CPE Hours:
Knowledge Level:
Field of Study:
Auditing (Governmental)


Advanced Preparation:


Delivery Method:
Internet Group Live


The IIA is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.