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Practice Guide to Auditing Efficiency

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References and Links

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Guidance and Standards

Business Performance Improvement Resource (2008). Benchmarking, BPIR Management Brief – Volume 4, Issue 5, available at: http://www.bpir.com/images/stories/Mbrief/mgtbriefvol4iss5_ben.pdf

CCAF-FCVI Inc. (2014). Auditing the Efficiency of Application Processes for Government Programs and Licences, available at: https://www.caaf-fcar.ca/en/application-processes-for-government-programs-or-licences

CCAF-FCVI Inc. (2014). Auditing the Efficiency of a Regulatory Inspection and Enforcement Function, available at: https://www.caaf-fcar.ca/en/regulatory-inspection-and-enforcement

CCAF-FCVI Inc. (2014). Focus On Efficiency, available at: https://www.caaf-fcar.ca/en/focus-on-efficiency

CCAF-FCVI Inc. (2010). Innovation, Risk & Control: A public sector guide to encouraging innovation, understanding control, managing risk, reducing red tape … and delivering better results for citizens, available at https://caaf-fcar.ca/images/pdfs/research-publications/IRC-PublicSectorGuide-EN.pdf

CCAF-FCVI Inc. (1996). Accountability, Performance Reporting, Comprehensive Audit – An Integrated Perspective, available at: https://caaf-fcar.ca/images/pdfs/research-publications/APRCA-EN.pdf

Chartered Professional Accountants of Canada (CPA). Performance audit standards: 

  • CSQC-1 – Quality control for firms that perform audit and reviews of financial statements, and other assurance engagements
  • 5025 – Standards for Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information
  • 5049 – Use of Specialists in Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information
  • PS 5400 – Value-for-Money Auditing in the Public Sector

CICA’s Criteria of Control Board (1995). Guidance on Control.

Committee of Sponsoring Organizations of the Treadway Commission (2013). Internal Control – Integrated Framework, executive summary available at: http://www.coso.org/documents/coso 2013 icfr executive_summary.pdf

Institute of Internal Auditors (IIA). International Professional Practices Framework (IPPF):

  • Standard 2010 – Planning
  • Standard 2100 – Nature of Work
  • Standard 2200 – Engagement Planning
  • Standard 2300 – Performing the Engagement
  • Standard 2400 – Communicating Results

Institute of Internal Auditors (IIA). Practice Advisories:

  • Practice Advisory 2130-1: Assessing the Adequacy of Control Processes
  • Practice Advisory 2320-2: Root Cause Analysis
  • Practice Advisory 2410-1: Communication Criteria

International Organization of Supreme Audit Institutions (2016). Standards for Performance Auditing Based on INTOSAI’s Auditing Standards and Practical Experience (ISSAI 3000), available at: http://www.issai.org/en_us/site-issai/issai-framework/4-auditing-guidelines.htm

International Organization of Supreme Audit Institutions (2016). Guidelines on Central Concepts for Performance Auditing(ISSAI 3100), available at: http://www.issai.org/en_us/site-issai/issai-framework/4-auditing-guidelines.htm

International Organization of Supreme Audit Institutions (2013). Fundamental Principles of Performance Auditing (ISSAI 300), available at: http://www.issai.org/en_us/site-issai/issai-framework/3-fundamental-auditing-priciples.htm

National Audit Office - UK (2010). A Short Guide to Structured Cost Reduction, available at: http://www.nao.org.uk/report/a-short-guide-to-structured-cost-reduction-4/

Northern Ireland Audit Office (2010). Improving Public Sector Efficiency: Good Practice Checklist for Public Bodies, available at: https://www.niauditoffice.gov.uk/publication/improving-public-sector-efficiency-good-practice-checklist-public-bodies-0

Office of the Auditor General of Canada (1995). Auditing of Efficiency, available at: http://www.oag-bvg.gc.ca/internet/English/meth_gde_e_20330.html


Efficiency Improvement Frameworks

Womack, James P. and Jones, Daniel T. (2003). Lean Thinking: Banish Waste and Create Wealth in Your Corporation, Productivity Press.

Six Sigma
Pyzdek, Thomas and  Keller, Paul (2009). The Six SIGMA Handbook, Third Edition, McGraw-Hill Professional. Maleyeff, John  (2007). Improving Service Delivery in Government with Lean Sigma Six, available at: http://www.doh.wa.gov/Portals/1/Documents/1000/PMC-ImproveServiceDeliveryLeanSixSigmaReport.pdf

Total Quality Management
Demings, W. Edward (1982, reprinted in 2000). Out of the Crisis, The MIT Press.

Balanced Scorecard
Kaplan, Robert S. and Norton, David P. (1996). The Balanced Scorecard: Translating Strategy into Action, Harvard Business Review Press.

Kaplan, Robert S. and Norton, David P. (2004). Alignment: Using the Balanced Scorecard to Create Corporate Synergies, Harvard Business Review Press.

ISO Standards
ISO standards are available at: http://www.iso.org/iso/home.htm


Recent Audits of Efficiency Cited in the Practice Guide

Audit Scotland (2010). Improving Private Sector Efficiency, available at: http://www.audit-scotland.gov.uk/docs/central/2010/nr_100225_improving_efficiency.pdf

Audit Scotland (2012). Cardiology Services, available at: http://www.audit-scotland.gov.uk/docs/health/2012/nr_120223_cardiology.pdf

Audit Scotland (2010). Review of Orthopaedic Services, available at: http://www.audit-scotland.gov.uk/docs/health/2010/nr_100325_orthopaedic_services.pdf

Auditor General of Halifax Regional Municipality (2011). Review of Benefits Budgeting and Overtime Drivers in HRM, available at: http://www.halifax.ca/AuditorGeneral/documents/WebOKFinalOTBen.pdf

Government Accountability Office (2012). Opportunities to Reduce Duplication, Overlap and Fragmentation, Achieve Savings and Enhance Revenue, available at: http://www.gao.gov/products/GAO-12-342SPhttp://www.gao.

Office of the Auditor General of Canada (2008). Audit Economy and Efficiency of Services—Correctional Service Canada, available at: http://www.oag-bvg.gc.ca/internet/English/parl_oag_200812_07_e_31831.html

National Audit Office, UK (2011). Office of Rail Regulation: Regulating Network Rail’s Efficiency, available at: http://www.nao.org.uk/report/regulating-network-rails-efficiency/

National Audit Office, UK (2011). The BBC’s Efficiency Programme, available at: http://www.nao.org.uk/report/the-bbcs-efficiency-programme/

National Audit Office, UK (2012). Improving the Efficiency of Central Government Office Property, available at: http://www.nao.org.uk/report/improving-the-efficiency-of-central-government-office-property/

Northern Ireland Audit Office (2012). Review of the Efficiency Delivery Programme, available at: https://www.niauditoffice.gov.uk/files/efficiencyfinalpdf

Office of the Auditor General of Ontario (2012). Ontario Provincial Police, available at: http://www.auditor.on.ca/en/content/annualreports/arreports/en12/310en12.pdf

Office of the Auditor General of Ontario (2012). Criminal Prosecution, available at: http://www.auditor.on.ca/en/content/annualreports/arreports/en12/302en12.pdf

Office of the Auditor General of Ontario (2012). Diabetes Management Strategy, available at: http://www.auditor.on.ca/en/content/annualreports/arreports/en14/403en14.pdf