Developed for the practitioner and the trainer, this publication emphasizes the use of measurement and comparison in performance assessment. It provides a conceptual foundation along with practical guidance for completing performance audits in accordance with the
Government Auditing Standards.
In this valuable resource, Morgan and Raaum introduce original performance audit concepts and practice aids as well as those being applied in leading audit organizations. The book's focus on performance audits in the public sector make it applicable to auditing in any private sector organization or public agency.
The easy-to-follow structure of the individual chapters makes this book ready for use in a training course or as reference material. This unique publication provides practical, in-depth guidance that applies to practitioners at every level, perfect for use as a guide in planning performance audit assignments, doing fieldwork, and writing reports.
Ronell B. Raaum, CGAP, CGFM, is the Manager of Curriculum Development at the Government Audit Training Institute, Graduate School, USDA, Washington, DC. The Institute has 55 training courses in its curriculum, predominantly on performance auditing. It provides these courses to federal, state, and local government auditors and to international auditors. He is responsible for the curriculum, from developing new courses to maintaining the currency of existing courses. He both designs courses and manages the design of courses prepared by subject matter experts. He has been doing this since 1993 with a one-year sabbatical.
Mr. Raaum spent 32 years as an auditor at the U.S. General Accounting Office, including nine years as a field auditor at GAO's Seattle region and its European branch. Among his many assignments, he was a member of a joint project with the executive branch to measure the productivity of federal agencies. He was a manager in GAO's National Productivity Group where the audit focus was on measuring the performance of agency programs and applying benchmarking to identify performance problems and possible solutions. He participated in writing the 1998 revision of the Government Auditing Standards. He served in GAO's Office of Policy where he reviewed audit reports and helped formulate policy on writing audit reports. While at GAO, he was a member of the advisory committee of experts on performance measurement that provided guidance to the Governmental Accounting Standards Board in its "Service Efforts and Accomplishment" research project.
Mr. Raaum is co-author of a book on operational auditing. He has written chapters for three books on auditing and numerous articles on accounting and auditing. He is a Certified Government Financial manager and a Certified Government Auditing Professional. He is a member of the National Association of Local Government Auditors, the Association of Government Accountants, and The Institute of Internal Auditors. He is a past president of the second largest chapter of AGA and has served in numerous positions at the chapter and national level. He has a bachelor's degree in accounting from Montana State University.
Stephen L. Morgan, CIA, CFE, CGAP, CGFM, is the City Auditor for the City of Austin, Texas. Since joining the city audit staff in 1985, he has been the Acting City Auditor, Deputy City Auditor, Assistant City Auditor, and Performance Audit Manager.
Mr. Morgan helped transform the City Auditing Office from a traditional financial auditing organization to one that provides a full range of auditing services, including performance audits, investigations, quick response projects, and consulting engagements. Going beyond the traditional audit role, he provides corporate leadership to support the mayor and city council. He has successfully helped the city implement performance measurement, strategic planning, performance budgeting and accountability, and innovative pay processes. Also, he helped establish initiatives to encourage employee creativity and quality customer service and served tow years as a senior quality examiner for the Austin Quality Award.
Mr. Morgan was an evaluator for the U.S. General Accounting Office from 1977 to 1984. His assignment was with the National Productivity Group where he was responsible for managing and conducting audits that measured and assessed the productivity of federal programs. His experience included productivity reviews of defense, human resources, and general management issues.
Mr. Morgan has designed and delivered numerous training courses. His current courses include: Performance Measurement for Auditors, Performance Measurement for Managers, Auditing Performance Measures and Results, Performance Accountability for Government Managers, and Risk Assessment and Audit Planning.
Mr. Morgan has an MPA from the Lyndon B. Johnson School of Public Affairs and is a Certified Internal Auditor, Certified Fraud Examiner,
