Here is one example of a  Generic Performance Audit Program

Still looking for others.


A. The Preliminary Survey

1. Obtain in a relatively short period of time background and general 
information on program and management system being considered for 
examination, including purpose of program.

2. Analyze background and general information on program and management 
system to obtain relevant evidence-not necessarily sufficient, material, or 
competent-on one or more elements-criteria, causes, or effects-of a possible 
P-audit objective.

3. Assert the other element or elements in order to have a tentative P-audit 
objective on effectiveness of program.

4. Summarize evidence and assertions.

5. Conclude from relevant evidence and assertions:

a. that tentative P-audit objective on effectiveness of program can be used 
as the objective of the review phase if relevant material and competent 
evidence can be obtained on all three elements of the tentative objective 
and l. What types of relevant, material, and competent evidence will be 
needed to determine the audit objectives, and 2. what types and how much 
evidence will be needed to determine competency of evidence. Proceed to 
review, or

b. that relevant evidence and assertions would lead to a more significant 
objective on an M-audit. Proceed to the review and testing of management 
control phase for an M-audit 

c. that tentative objective cannot be used because evidence would not be 
available or that the conditions do not warrant continuation. Withdraw from 
engagement.

B. The Review and Testing of Management Control

1. Obtain any needed additional background information.

2. Obtain relevant, material, and competent evidence on tentative objective 
(evidence may have to be obtained from auditor's use of advanced analytical 
techniques or from experts to determine:

a. that there could be a reasonable and firm criteria based on entity's 
objective,

b. that action or lack of action, within or out of the organization  
responsible for accomplishing the objective could cause

c. a significantly good or bad effect. 

3. Obtain evidence on the competency of the evidence that must be obtained 
if additional work is contemplated.

4. Determine that evidence could not be obtained on the three elements of 
the tentative objective.

5. Summarize evidence and conclude:

a. whether the tentative audit objective can be firm enough to be the 
detailed examination audit objective. Proceed to detailed examination, or

b. whether the evidence shows that deficiencies in the management of the 
program could be a firm audit objective for an  M-audit. Proceed to the 
detailed examination  phase for an M-audit , and/or

c. whether evidence for either the P-audit or M-audit would be competent,

d. what additional evidence must be obtained to have sufficient material, 
relevant, and competent evidence to come to a conclusion for either the 
P-audit or the M-audit, and

e. whether to withdraw from the examination.

D. The Detailed Examination

1. Obtain any additional background data needed.
 
2.  Obtain sufficient competent, relevant, and material evidence on the 
audit objective to determine:

a. the acceptability of the criteria and that any argument against it can be 
rebutted,

b. the specific action or lack  of action within or outside of the 
responsible  organization which caused it, and

c. the significance of the effect.

3. Determine that sufficient evidence could not bc obtained on criteria but 
evidence could bc obtained on causes and effects. Consider that- detailed 
examination phase of M-audit.

4. Summarize P-audit evidence in terms of criteria, causes, and effects.

5.  Conclude that effects are significant when the actions are evaluated 
against the P-audit criteria. Proceed to report development, or

6. Withdraw from engagement.

D. The Report Development

1. Set the scene through background data or scope of examination.

2. Communicate the conclusion developed during the detailed examination 
phase. Include sufficient relevant, material, and competent evidence on 
criteria, causes, and effects to convince reader.

3. Provide recommendation for future appropriate action by one or more 
levels of the management system.
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Jim Kaplan, Author of the AuditNet Resource List
Visit the AuditNet Home Page: http://users.aol.com/auditnet/karlhome.htm
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DISCLAIMER:  Any opinions expressed herein are
mine, and not necessarily those of my employer.
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