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Appendix to ISSAI 3100
www.issai.org3 Introduction Performance auditing greatly enriches public accountability and enables the SAI to make practical contributions to improving …
PERFORMANCE AUDITING: KEY STEPS FOR MEASUREMENT
www.auditorroles.orgAbout the Authors Note: Ronell B. Raaum, Stephen L. Morgan, and Colleen G. Waring are the co-authors of the third edition of Performance Auditing. Ronell B. Raaum, CGAP, CGFM, has been involved in the profession of performance auditing for 50 years as a practitioner, trainer, and author. He retired from the Government Audit Training Institute (GATI) after 20 years of service.
PERFORMANCE AUDITING: KEY STEPS FOR MEASUREMENT
auditorroles.orgPerformance Auditing: Key Steps for Measurement www.theiia.org/ACGA Page 2 the concern is with the type and quality of resources, the timing of their acquisition, the ...