eWorkshop: Auditing Performance Management Systems

10/16/2017 1:00 PM
10/25/2017 3:00 PM
Eastern Time (ET)
3/7/2017 12:00 AM

Registration will close 24 hours prior to the beginning of the webinar start time listed.

Session 1: October 16, 2017 (1:00–3:00 p.m. EST)
Session 2: October 18, 2017 (1:00–3:00 p.m. EST)
Session 3: October 23, 2017 (1:00–3:00 p.m. EST)
Session 4: October 25, 2017 (1:00–3:00 p.m. EST)​​

This course covers one of the most high-value-added types of audits in a government environment — audits that improve the performance management system.  Performance management is defined as the use of performance information to improve decision making, service performance, and outcomes expected by the public. The course emphasizes audit results that help strengthen the performance management system to measure and manage overall performance, not just the performance of individual processes or programs, enabling auditors to add value to the entire organization.   

Participants will learn how to audit key components of the performance management system including:

  • Annual and strategic planning.
  • Performance budgeting.
  • Performance monitoring and analysis.
  • Performance-based decision making. 

These performance management system audits will leverage the value of program performance audits by helping to improve the underlying systems used by government organizations to improve performance and achieve accountability for results.

Participants will consider the range of conditions auditors could examine as part of a performance management systems audit, such as:

  • ​Adequacy of performance measurement frameworks.
  • Relevance and reliability of performance information.
  • Integrity and controls of underlying support systems.
  • Use of information in components of the larger system (e.g., strategic planning, budgeting) or through entire performance cycles.

Participants will then learn how to use factors such as the performance management system’s maturity to determine their audit objectives, scope, and methods. They will also learn how to use best practice models of performance cycles to determine criteria for evaluating performance management systems. 

As many of the audit practices in this course can also be performed in an advisory capacity, participants will assess different situations for performance management audits and consider when auditors might be more effective conducting audits or providing advisory assistance.  Finally, participants will consider how to include performance management reviews in their annual audit program, whether as separate systems audits, or as reviews of key components of performance management built into performance audits of selected programs and processes.​

Learning Objectives

Upon completion of this course, participants will:​​​​

  • Understand different forms of performance management and different levels of maturity of performance management systems in government.
  • Define audit objectives, scope, and methods appropriate to an organization’s performance management maturity level.
  • Determine best practice criteria for assessing performance management systems.
  • Determine when to conduct an audit and when to provide advisory assistance to help improve an organization’s performance management system
  • Understand how to make performance management reviews part of an annual or strategic plan for performance auditing.


Stuart S. Grifel, CIA, CGAP, CFE, CIGA, is a director for Auditor Roles, Inc., and managing partner of Intellect Government Systems. As an auditor, supervisor, and consultant, he has assisted many organizations with performance measurement and 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 which enabled trained managers to test and improve reliability of their data. He has previously served as president of two IIA chapters (Palm Beach County and Austin, Texas).

Paul D. Epstein is a director for Auditor Roles, Inc., and principal of the Results That Matter Team. He 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 New York City Mayor’s Office of Operations, he initiated performance management improvements that led to more than a billion dollars in annual productivity savings and revenue.


ACGA Member: $249
Public: $299

Event Information

Course Duration: 4 days
CPE Hours: 8
Knowledge Level: Intermediate
Field of Study: Auditing


Advance Preparation:


Delivery Method: Group Internet based

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.NASBARegistry.org .