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Emerging Strategies for Performance Auditing: Insights from City Auditors in Major Cities in the U.S. and Canada

By: Ronald C. Foster, CIA, CRMA, CISA, and Thomas F. O’Connor, CIA, CGAP, CRMA

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In an era of increasing public scrutiny of government services and integrity, performance auditing provides critical information needed for government accountability. The IIA commissioned this report to discover: 

  • How much time is spent on performance auditing
  • What factors affect time spent on performance audits
  • Best practices for performance auditing

City auditors at 116 major cities in the U.S. and Canada participated in the survey. In addition, interviews were conducted with 60 of the respondents. This report will help public sector audit leaders, audit committees, and government leaders to understand: 

  • Twelve best practices for mitigating the barriers to performance auditing
  • Suggested funding levels for audit functions
  • Unique challenges experienced by public sector internal auditors in Canada
  • How audit functions with limited resources can overcome challenges to conducting performance audits


Item Number: 10.5058.dl

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