Auditing the Efficiency of a Regulatory Inspection and Enforcement Function

This Applied Guide is a companion to the Practice Guide to Auditing Efficiency. It is a sample application of the Practice Guide to a common function in government: regulatory inspection and enforcement. The Applied Guide's purpose is to provide guidance to auditors on how to apply the concepts presented in the Practice Guide to a specific audit topic.

This Applied Guide will be most valuable to auditors who are planning an audit of the efficiency of a regulatory inspection and enforcement function because it provides relevant examples of issues, objectives, criteria, and audit procedures. For auditors who are planning to audit the efficiency of another government function, the description of the issues, concepts, and other considerations will be relevant but the sample criteria and audit procedures may not apply to the function being audited.

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