Fifteen Tools for Efficient Performance Auditing. Drummond Kahn Director of Audit Services City of Portland, Oregon Webinar Presented to NASACT September 2010. Web Conferences Are Tough. You can’t see who’s talking But you can imagine what people might look like!.
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Director of Audit Services
City of Portland, Oregon
Webinar Presented to NASACT
If audit objective can’t be met, that’s a reportable condition.
Consider these examples:
1. “Data on the audit objective was lacking. Therefore, we were unable to conduct our audit or determine the condition that we sought to review” (No Finding)
2. “Data on the audit objective was lacking. Therefore, neither auditors nor management have the information they need to make good decisions.” (Finding!)
“absence of evidence
evidence of absence”.