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Practice Guide to Auditing Efficiency


Quantification of findings increases audit impact. The Auditor General of Ontario’s 2012 audit of the Ontario Provincial Police includes a good example of quantification of efficiency savings:

“We estimate that adjusting the current 24-hour fixed scheduling from equally manned 12-hour shifts to a mixture of shifts and less staff from 3 a.m. to 7 a.m. would either result in savings in the range of $5–10 million a year or lead to improved service to the public and officer safety by more effectively matching staffing to workload.”

The UK NAO’s 2012 audit Improving the Efficiency of Central Government Office Property is another example of powerful quantification of audit findings:

“Departments have made good progress in improving the efficiency of the central government office estate since 2004. Achieving an average space standard of 10 square meters per person would deliver a further reduction of £830 million in the annual running costs of the estate. £650 million of this should be achievable by 2020 by relying on leases expiring. However, in order to make this happen, departments will need to plan their estates requirements together.”