Descriptive Performance Audits?
Ever?heard of a descriptive performance audit?
A descriptive performance audit does not fit my definition of an audit, but I’ve been wrong before. OK, I’ve been wrong many, many times before. ??
To me, an audit is the evaluation of a subject matter against criteria. A descriptive performance audit doesn’t use criteria, but instead shares descriptive data about a program...
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Business Architect at City of Winnipeg
1 年There can be a lot of overlap between performance audits and “program evaluations”. But program evaluations can legitimately hold their scope at merely describing a program/system/business unit, if that was the intent of the engagement. Maybe the Venn Diagram has allowed just a little too much overlap in this iteration of GAS?
Financial Consulting Services
1 年Great article. I was thinking the same thing you were about other provisions in GAGAS that would be hard to comply with without establishing criteria. This concept does seem to border on a non-audit service.