Enabling Government and Nonprofit Agencies to Assess Risk and Do More with Less
The goal of government and nonprofit agencies is to effectively serve the people. 然而, agencies are often challenged with growing demands and limited resources to achieve their goal. 这些挑战带来了风险, 压力, and the need to align resources in an efficient and effective manner.
Performance audits are objective and systematic engagements, guided by Generally Accepted Government 审计ing Standards (GAGAS), often referred to as the “Yellow Book”. 这些项目的独立审计, 功能, 操作, or the management systems and procedures of a governmental or nonprofit entity will assess whether an organization is addressing risk and achieving economy, 效率, and effectiveness in the employment of available resources.
Understanding the Foundational Risks, Controls, and Governance
Assessing and improving agency 功能 and 操作, and appropriately addressing risk requires a strong foundation, 根植于三个e.
- 经济: Is the organization appropriately controlling costs?
- 效率: Is the organization getting the most from available resources?
- 有效性: Is the organization meeting its objectives while addressing risk?
Benefits of Independent 绩效审计
- 应用证明, 结构化, and risk-based performance audit methodology guided by GAGAS
- The elimination of threats to independence compared to internal reviews (e.g.: self-interest, bias, familiarity, undue influence, etc.)
- Integration of trained, professional IT and non-IT audit resources
- Improved organizational performance by focusing on effectiveness, economy, and 效率
- Strengthened governance by providing leadership and governing boards with an independent assessment of the organization
- Promotion of fraud, waste, and abuse prevention and detection
- 公司reased public trust and transparency
SC&H’s proven performance audit methodology consistent of the following components:
- 风险评估: We evaluate the organization’s processes, risks, and controls within the in-scope 功能.
- 标准评估: We develop a detailed work plan aligned with audit risk and the three Es; which includes detailed testing, 衡量工作表现的评估, 数据分析评论, 和更多的.
- 结果报告: We deliver an audit report with practical and actionable conclusions—providing organizations with strategic and tactical opportunities for risk mitigation and improvement.
- 共建:提供我们的经验, professional audit staff to execute your organization’s planned performance audits.
- 外包: Manage the planning and execution of your performance audits—from start to finish—utilizing our proven methodology and experienced audit professionals.
- 员工增加: Lead planned performance audits by providing our experienced, professional audit staff to augment your organization’s existing audit team.
- 行政谘询及指引: Offer independent guidance to audit and executive teams to assist with audit strategy and opportunities to enhance the audit function.