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Among performance audits, the number and complexity of the planning issues can be even greater. The methodology for assessing the operating efficiency of an entity will be quite different from that for attempting to measure the effectiveness of a programme in achieving its stated objectives. These two kinds of audits involve collecting and analysing different kinds of data from different sources. Because of the potential difficulty of collecting the data needed for valid conclusions in some kinds of performance audits, the plan may need to provide a pre-test of the methodology to determine its feasibility. . | jpL G A o Accountability Integrity Reliability United States General Accounting Office This release of the FISCAM document has been reformatted from the January 1999 version. It includes only formatting changes refers to several different GAO documents and adds hypertext links to GAO referenced documents NO other content has been modified or updated from the January 1999 release. This FISCAM was superseded by GAO-09-232G February 2 2009. The revised FISCAM is available only in electronic form at http www.gao.gov products GAO-09-232G on GAO s Web page. Should you need additional information please contact us at FISCAM@gao.gov or call Robert Dacey at 202 512-7439 or Greg Wilshusen at 202 512-6244. GAO United States Government Accountability Office Accounting and Information Management Division Federal Information System Controls Audit Manual Volume I - Financial Statement Audits ệỆl GAO Accountability Integrity Reliability GAO .
