Performance Audit Practices With Drummond Kahn

 

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In this broadcast, Drummond Kahn, director of audit services, city of Portland, Ore., joins host Tom O’Connor to discuss Emerging Strategies for Performance Auditing and his thoughts on the barriers that internal auditors face in local government.

Kahn shares some of the strategies that Portland’s audit department has developed to be recognized as a leader in the performance auditing field. Kahn also talks about three of the 12 best practices he believes are most important in the field of performance auditing.

  1. Establish a clear mandate for performance auditing within the audit charter.
  2. Follow accepted auditing standards.
  3. Actively build competencies and capability in performance auditing.

These three elements were outlined in the ACGA’s Knowledge Brief, Emerging Strategies for Performance Auditing in Major Cities.

Kahn will offer suggestions to internal audit activities that may be encountering barriers to performance auditing and give advice on how to overcome them.

Drummond KahnDrummond Kahn, M.S., CIA, CGFM, CGAP
Director of Audit Services, City of Portland, OR

Drummond Kahn joined the auditing profession in 1990. Prior auditing roles include chief of audit services for the Oregon Department of Transportation and state audit administrator for the Oregon Secretary of State Audits Division. He began his career in the U.S. Government Accountability Office. Kahn has served as national president of the Association of Local Government Auditors, received AGA's Frank Greathouse Distinguished Leadership Award and is a member of the Comptroller General's Advisory Council on Government Auditing Standards. In 2014, he was recognized as one of the 15 Most Influential Professionals in Government Auditing by The IIA’s American Center for Government Auditing.

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