Sample Criteria with a Results Emphasis
If the objective for an audit of the efficiency of an inspection and enforcement function is focused on results, auditors should refer to the Practice Guide section Developing Criteria for an Audit with a Results Emphasis. The criteria listed for performance monitoring and reporting in Table 5 are also relevant. Table 6 provides examples of criteria for an audit with a results emphasis.
Table 6 - Examples of Criteria for Audits of Efficiency of Regulatory Inspection and Enforcement Function with a Results Emphasis
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Criteria for Audits with a Results Emphasis |
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1. Reliability and other qualitative characteristics of information. The organization uses timely, relevant, reliable, and complete information to assess its efficiency. |
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2. Choice of benchmarks. The organization has selected relevant and reasonable benchmarks to assess its efficiency performance. |
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3. Performance meets targets or standards. The organization meets the efficiency targets set out in its annual operational plan or recognized sectoral efficiency standards. |
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4. Conclusions are supported by data. The organization draws appropriate conclusions on its efficiency based on performance data and benchmarks, baselines, or performance targets. |
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5. Reporting on efficiency initiatives. The organization periodically reports on progress against its efficiency objectives and initiatives.
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6. Reporting efficiency savings. In reporting efficiency savings, the inspection and enforcement organization:
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7. Benchmarking process. [2]
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