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Practice Guide to Auditing Efficiency

Selecting an Entity Well Suited to an Audit of Efficiency

Some entities or programs will be better suited to audits of efficiency than others. While there are no recognized criteria for identifying the better candidate entities or programs, some characteristics can be indicative of a good candidate:

  • entities or programs that use large amounts of human, material, and/or financial resources and that have well-defined, discrete, and measurable outputs and outcomes;
  • service delivery organizations that manage a high volume of standardized transactions (such as issuing licences and permits); and 
  • common public services where there is abundant performance data allowing the comparison of practices between similar institutions (such as hospitals and schools) within one jurisdiction or between jurisdictions.

GOOD PRACTICE: Auditors can review the work performed by other legislative audit offices in order to gain a better understanding of the areas that commonly generate efficiency findings. Our publication Focus on Efficiency provides summaries of recent audits of efficiency as well as an analysis of the most common types of audits of efficiency.