This section includes references related to:
- Guidance and Standards
- Efficiency Improvement Frameworks
- Recent Audits of Efficiency Cited in the Practice Guide
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:
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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):
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Institute of Internal Auditors (IIA). Practice Advisories:
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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
Lean |
Six Sigma |
Total Quality Management |
Balanced Scorecard Kaplan, Robert S. and Norton, David P. (2004). Alignment: Using the Balanced Scorecard to Create Corporate Synergies, Harvard Business Review Press. |
ISO Standards |
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 |