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Practice Guide to Auditing Efficiency

Reporting Audit Results

Reporting the results of an audit of the efficiency of application processing and licensing involves the same considerations as reporting for any other performance audit. The audit report should be clearly written to avoid misunderstandings and maximize impact. As indicated in the Practice Guide, quantification and use of graphics and charts are encouraged because these techniques capture the reader’s attention and enhance understanding. Since process time is especially relevant for application-processing or licensing functions, auditors should refer to the discussion of this topic in the Practice Guide.

In an efficiency audit of application processing and licensing, it would be useful for the audit report to include estimates of cost savings, increases in the number of applications or licences processed, or decreases in service wait times that could be achieved through efficiency improvements. As indicated in the Practice Guide, a subject matter expert may be useful in validating cost estimates before they are published.