国际同行对于美国审计总署绩效审计实践的评议【外文翻译】.doc

1、外文翻译原文INTERNATIONALPEERREVIEWOFTHEPERFORMANCEAUDITPRACTICEOFTHEUNITEDSTATESGOVERNMENTACCOUNTABILITYOFFICEPERFORMANCEAUDITSENTAILANOBJECTIVEANDSYSTEMATICEXAMINATIONOFEVIDENCETOPROVIDEANINDEPENDENTASSESSMENTOFTHEPERFORMANCEANDMANAGEMENTOFAPROGRAMAGAINSTOBJECTIVECRITERIAASWELLASASSESSMENTSTHATPROVIDEAP

2、ROSPECTIVEFOCUSORTHATSYNTHESIZEINFORMATIONONBESTPRACTICESORCROSSCUTTINGISSUESPERFORMANCEAUDITSPROVIDEINFORMATIONTOIMPROVEPROGRAMOPERATIONSANDFACILITATEDECISIONMAKINGBYPARTIESWITHRESPONSIBILITYTOOVERSEEORINITIATECORRECTIVEACTION,ANDIMPROVEPUBLICACCOUNTABILITYOBSERVATIONSONTHEQUALITYASSURANCESYSTEMTHE

3、GAOHASAHIGHLYDEVELOPEDANDDYNAMICQUALITYASSURANCESYSTEMTHAT,INADDITIONTOPROVIDINGREASONABLEASSURANCEOFCONFORMANCEWITHGOVERNMENTAUDITINGSTANDARDS,REINFORCESTHEINDEPENDENCE,OBJECTIVITY,ANDRELIABILITYOFTHEOFFICEANDITSWORKTHESYSTEMCONTAINSFOURKEYELEMENTSLEADERSHIP,HUMANCAPITAL,ENGAGEMENTPERFORMANCE,ANDMO

4、NITORINGANDPOLICYREVIEWFIGURE2THESYSTEMISAVAILABLETOAUDITORSONLINE,INCLUDINGLINKSTOTHEPOLICIES,PROFESSIONALSTANDARDS,ANDGUIDANCEFOREACHKEYELEMENTINDEPENDENCEGOVERNMENTAUDITINGSTANDARDSCONSIDERINDEPENDENCEFROMTHREEPERSPECTIVESPERSONAL,EXTERNAL,ANDORGANIZATIONALIMPAIRMENTSINANYOFTHESEAREASCOULDAFFECTT

5、HEAUDITORSABILITY,ORPERCEIVEDABILITY,TOEXERCISEOBJECTIVEANDIMPARTIALJUDGMENTONALLISSUESASSOCIATEDWITHCONDUCTINGANDREPORTINGONTHEWORKTHESTANDARDSREQUIRETHATAUDITORGANIZATIONSBEORGANIZATIONALLYINDEPENDENTFROMTHEORGANIZATIONSTHEYAUDITASANAGENCYOFTHELEGISLATIVEBRANCHOFGOVERNMENT,THEGAOISINDEPENDENTFROMT

6、HEEXECUTIVEBRANCHORGANIZATIONSAUDITSALSO,ITSQUALITYASSURANCESYSTEMINCLUDESPOLICIESANDPROCEDURESTOIDENTIFYPERSONALANDEXTERNALIMPAIRMENTSTOINDEPENDENCEANDTOMONITORANDPROMOTECOMPLIANCEWITHTHOSEPOLICIESANDPROCEDURESTHEGAOIS,HOWEVER,UNIQUEAMONGITSINTERNATIONALPEERSINTERMSOFCONGRESSIONALINVOLVEMENTINTHESE

7、LECTIONOFTOPICSFORPERFORMANCEAUDITSTHEGAORESPONDSTOREQUESTSFROMTHECONGRESSANDITSCOMMITTEESTHESEREQUESTSCONSTITUTETHEMAINSOURCEOFPERFORMANCEAUDITWORKINOTHERCOUNTRIES,LEGISLATURESPROVIDETHEAUDITOFFICEWITHCONSIDERABLYMOREDISCRETIONINDETERMININGWHICHAREASOFGOVERNMENTTOEXAMINEINRESPONDINGTOCONGRESSIONALR

8、EQUESTS,THEGAODETERMINESTHESCOPEANDMETHODOLOGYFORTHEWORK,THETIMINGANDSTAFFING,PRODUCTCONTENT,ANDTHEMANAGEMENTSTRUCTUREINADDITION,ITHASADOPTEDANUMBEROFPRACTICESTOBALANCEITSOBJECTIVEOFBEINGRESPONSIVETOCONGRESSWHILEREMAININGNONPARTISANANDSERVINGTHELONGTERMINTERESTSOFTHEAMERICANPEOPLETHEFOLLOWINGTWOPRAC

9、TICESAREPARTICULARLYNOTABLEITSSTRATEGICPLANNINGPROCESSINVOLVESTHECONGRESSANDOTHERSTAKEHOLDERSINESTABLISHINGKEYTHEMESANDHIGHRISKAREASTHATTHEGOVERNMENTNEEDSTOMANAGEWELLITSHIGHRISKSERIESFOCUSESATTENTIONONGOVERNMENTPROGRAMSTHATPOSESIGNIFICANTRISKSOFFRAUD,WASTE,ABUSE,ANDMISMANAGEMENTITSENGAGEMENTACCEPTAN

10、CEPROCESSFOCUSESMANAGEMENTSATTENTIONONTHERISKSASSOCIATEDWITHEACHREQUEST,INCLUDINGRISKSTOINDEPENDENCEANDHOWTHERISKSWILLBEMANAGEDGAOSTAFFWORKPROACTIVELYWITHCONGRESSIONALCOMMITTEESANDMEMBERSTOENSURETHATREQUESTSFORWORKALIGNWITHKEYRISKSINTHESTRATEGICPLANANDIDENTIFIEDHIGHRISKAREASTHESIXYEARSTRATEGICPLANIS

11、UPDATEDPERIODICALLYINCONSULTATIONWITHCONGRESSTHESTRATEGICPLANNINGPROCESSISCOMPLEMENTEDBYWEEKLYENGAGEMENTACCEPTANCEMEETINGSDESIGNEDTOENSURETHATTHEGAOHIGH,MEDIUM,ORLOWRISKLEVELSAREASSIGNEDTOEACHENGAGEMENTBASEDONCOST,COMPLEXITY,ANDCONTROVERSYTHEGAOSSTRATEGICPLANNINGPROCESSANDPROACTIVEWORKINGRELATIONSHI

12、PWITHCONGRESSENSURETHATITFOCUSESONTHEFULLBREADTHOFSIGNIFICANT,AUDITWORTHYISSUESWECONCLUDEDTHATTHEGAOSQUALITYASSURANCESYSTEMWASSUITABLYDESIGNEDANDOPERATINGEFFECTIVELYTOPRESERVEITSINDEPENDENCEOBJECTIVITYTHEGAOSTRIVESTOCARRYOUTITSPERFORMANCEAUDITWORKINAPROFESSIONAL,OBJECTIVE,FACTBASED,NONPARTISAN,NONID

13、EOLOGICAL,FAIR,ANDBALANCEDMANNERITHASESTABLISHEDANUMBEROFQUALITYCONTROLMECHANISMSANDGOODPRACTICESTOSUPPORTTHISOBJECTIVEFOREXAMPLE,ITHASESTABLISHEDPROTOCOLSFORINTERACTINGWITHAUDITENTITIESANDCONGRESSTOHELPENSUREANOBJECTIVEANDCONSISTENTAPPROACHTOITSWORKGAOPROTOCOLSFORINTERACTINGWITHFEDERALDEPARTMENTSAN

14、DAGENCIESSETOUTTHEPOLICIESANDPRACTICESTHATGAOSTAFFWILLFOLLOWINTHEIRWORKTHEYIDENTIFYWHATAUDITENTITIESCANEXPECTFROMTHEGAOANDWHATTHEGAOEXPECTSFROMTHEMTHEYAREINTENDEDTOENSURETHATTEAMSAPPLYANOBJECTIVEANDCONSISTENTAPPROACHWHENDEALINGWITHAUDITENTITIESGAOPROTOCOLSFORINTERACTINGWITHCONGRESSPROVIDECLEARLYDEFI

15、NEDANDTRANSPARENTPOLICIESANDPRACTICESTOFOLLOWTHEYDEFINEITSAUTHORITYTOCONDUCTWORK,ITSPRIORITIESFORINITIATINGWORK,ANDTHEFACTORSITCONSIDERSBEFOREACCEPTINGCONGRESSIONALREQUESTSTHEYAREALSOAMEANSOFHOLDINGTHEGAOTOACCOUNTFORCOMMITMENTSITMAKESTOCONGRESSANDAREINTENDEDTOENSURETHATTHEGAOISCONSISTENTINITSDEALING

16、SWITHALLCOMMITTEESANDMEMBERSGOVERNMENTAUDITINGSTANDARDSSTATETHATONEOFTHEMOSTEFFECTIVEWAYSTOENSURETHATAREPORTISFAIR,COMPLETE,ANDOBJECTIVEISTOOBTAINADVANCECOMMENTSFROMRESPONSIBLEOFFICIALSOFTHEAUDITEDENTITYTHEGAOHASGONEBEYONDTHISREQUIREMENTANDINCLUDESENTITYCOMMENTSVERBATIMINITSFINALREPORTSTHISPOLICYDEC

17、ISIONREINFORCESTHEGAOSCOMMITMENTTONEUTRALITYANDOBJECTIVITYINREPORTINGAUDITFINDINGSWEFOUNDTHATGAOREPORTSWERENEUTRALINTONEANDAUDITFINDINGSWEREPRESENTEDINABALANCED,OBJECTIVEMANNERWECONCLUDEDTHATTHEGAOSQUALITYASSURANCESYSTEMWASSUITABLYDESIGNEDANDOPERATINGEFFECTIVELYTOPRESERVEITSOBJECTIVITYRELIABILITYTHE

18、GAOHASINPLACESTANDARDSFORPERFORMANCEAUDITSTOENSURETHEIRRELIABILITYTHESEINCLUDESTANDARDSFORPLANNINGANAUDITSUPERVISINGSTAFFOBTAININGSUFFICIENT,COMPETENT,ANDRELEVANTEVIDENCEDOCUMENTATIONANDREPORTINGTHEGAOALSOHASALARGENUMBEROFEXPERTSANDSPECIALISTSTHATPROVIDEADVICEANDASSISTANCEONMETHODOLOGYANDANALYTICALI

19、SSUESANDONSPECIFICAUDITENGAGEMENTSMANYOFTHEEXPERTSANDSPECIALISTSAREPARTOFTHEAPPLIEDRESEARCHMETHODSTEAMANDINCLUDEMETHODOLOGISTS,STATISTICIANS,ECONOMISTS,ACTUARIES,ANDACCOUNTANTSTHESESPECIALISTSOFTENREVIEWJOBDESIGNANDAUDITPLANS,PROVIDETECHNICALADVICEANDALTERNATIVEAPPROACHES,ANDAPPROVETHEDRAFTORFINALPR

20、ODUCTTOENSURETHATTECHNICALISSUESAREAPPROPRIATELYREPORTEDTHROUGHTHEEXTENSIVEUSEOFEXPERTSANDSPECIALISTS,THEGAOFACILITATESTHEUSEOFMETHODSANDAPPROACHESINTENDEDTOENSURERIGOROUSANDRELIABLEWORKPRODUCTSASPARTOFTHEENGAGEMENTACCEPTANCEPROCESS,AUDITTEAMSCOMPLETEA“DESIGNMATRIX”THATSUMMARIZESTHEAUDITPLANTHEMATRI

21、XCONCISELYCOMMUNICATESJOBDESIGNANDSETSOUTTHEOBJECTIVES,SCOPE,ANDMETHODOLOGYFOREACHENGAGEMENTITSPECIFIESTHEQUESTIONSTHATNEEDTOBEANSWEREDTOADDRESSTHEOBJECTIVESTHEINFORMATIONTHATWILLBENEEDED,WHEREITCANBEFOUND,ANDHOWITCANBECOLLECTEDTHEANALYTICALTECHNIQUESTHATWILLBEUSEDANDTHEPOTENTIALRESULTSINCLUDINGWHAT

22、THEGAOCANLIKELYSAYASARESULTOFTHEWORKANDTHELIMITATIONSOFTHEJOBDESIGNBASEDONOURREVIEWOFTHESTANDARDSANDOFDOCUMENTATIONFORAREPRESENTATIVESAMPLEOFGAOREPORTS,WECONCLUDEDTHATTHEGAOSQUALITYASSURANCESYSTEMWASSUITABLYDESIGNEDANDOPERATINGEFFECTIVELYTOMEETTHERELIABILITYREQUIREMENTSOFGOVERNMENTAUDITINGSTANDARDST

23、OTHECOMPTROLLERGENERALOFTHEUNITEDSTATESPEERREVIEWOPINION1、INOUROPINION,THEUNITEDSTATESGOVERNMENTACCOUNTABILITYOFFICESQUALITYASSURANCESYSTEMWASSUITABLYDESIGNEDANDOPERATINGEFFECTIVELY,DURINGTHEYEARENDED31DECEMBER2004,TOPROVIDETHEGAOWITHREASONABLEASSURANCEOFCONFORMINGWITHTHEUNITEDSTATESGOVERNMENTAUDITI

24、NGSTANDARDSINCONDUCTINGITSPERFORMANCEAUDITPRACTICENATUREOFTHEPEERREVIEW2、ANINTERNATIONALPEERREVIEWTEAMWITHREPRESENTATIVESFROMTHESUPREMEAUDITINSTITUTIONSOFCANADA,AUSTRALIA,MEXICO,THENETHERLANDS,NORWAY,SOUTHAFRICA,ANDSWEDENREVIEWEDTHEQUALITYASSURANCESYSTEMTHATTHEGAOHASESTABLISHEDFORMANAGINGITSPERFORMA

25、NCEAUDITPRACTICE3、THEGAOSQUALITYASSURANCESYSTEMENCOMPASSESITSORGANIZATIONALSTRUCTUREANDTHEPOLICIESANDPROCEDURESESTABLISHEDTOPROVIDEITWITHREASONABLEASSURANCEOFCOMPLYINGWITHGOVERNMENTAUDITINGSTANDARDSTHEGAOISRESPONSIBLEFORTHEDESIGNOFITSQUALITYASSURANCESYSTEMANDCOMPLIANCEWITHIT,INCLUDINGTHEQUALITYOFITS

26、PRODUCTSOURRESPONSIBILITYISTOEXPRESSANOPINIONONWHETHERTHESYSTEMISSUITABLYDESIGNEDANDOPERATINGEFFECTIVELYTOMEETITSOBJECTIVE4、THECRITERIATHEPEERREVIEWTEAMUSEDTOASSESSTHEGAOSQUALITYASSURANCESYSTEMWEREDRAWNFROMGAOLEGISLATIVEAUTHORITIES,GOVERNMENTAUDITINGSTANDARDS,ANDTHEGAOPERFORMANCEAUDITMANUAL5、THEPEER

27、REVIEWTEAMCONDUCTEDTHEREVIEWINACCORDANCEWITHTHEPEERREVIEWSTANDARDSINGOVERNMENTAUDITINGSTANDARDS,ANDINAMANNERCONSISTENTWITHTHECODEOFETHICSANDAUDITINGSTANDARDSISSUEDBYTHEINTERNATIONALORGANIZATIONOFSUPREMEAUDITINSTITUTIONSINTOSAITHEPEERREVIEWTEAMEXAMINEDTHEGAOSDOCUMENTEDPOLICIESANDPROCEDURESRELATIVETOA

28、PPLICABLEPROFESSIONALSTANDARDS,REVIEWEDDOCUMENTATIONFORAREPRESENTATIVESAMPLEOF2004AUDITS,ANDINTERVIEWEDPROFESSIONALANDADMINISTRATIVESTAFFADESCRIPTIONOFTHEPEERREVIEWISPROVIDEDINTHEAPPENDIXTOTHISREPORT6、THISREPORTSETSOUTOUROBSERVATIONSABOUTTHEGAOSQUALITYASSURANCESYSTEMANDITSAPPLICATIONANDINCLUDESGOODP

29、RACTICESANDSUGGESTIONSTHATMANAGEMENTMAYWISHTOCONSIDERASITENHANCESITSPERFORMANCEAUDITPRACTICETHESEOBSERVATIONSDONOTAFFECTOUROPINIONTHEGAOSRESPONSETOTHEPEERREVIEWISFOUNDATTHEENDOFTHISREPORTBEFORETHEAPPENDIXGOODPRACTICESANDSUGGESTIONSFORTHEGAOTOCONSIDERGOODPRACTICESSTRATEGICPLANNINGFOCUSESATTENTIONONSI

30、GNIFICANTISSUESANDMANAGEMENTCHALLENGESTHEHIGHRISKSERIESIDENTIFIESGOVERNMENTPROGRAMSTHATPOSESIGNIFICANTRISKSOFFRAUD,WASTE,ABUSE,ANDMISMANAGEMENTAUDITRISKASSESSMENTESTABLISHESARISKFACTORTODETERMINETHELEVELOFPRODUCTREVIEWANDEXECUTIVEINVOLVEMENTTHROUGHOUTTHEENGAGEMENTAGENCYPROTOCOLSPROVIDEWRITTENGUIDANC

31、EONWHATAGENCIESCANEXPECTFROMTHEGAOANDWHATTHEGAOEXPECTSFROMTHEMDURINGANAUDITUSEOFEXPERTSALLOWSTHEGAOTOAPPLYINNOVATIVEMETHODSANDAPPROACHESTOTHEANALYSISOFCOMPLEXSITUATIONSELECTRONICASSISTANCEGUIDEFORLEADINGENGAGEMENTSEAGLEPROVIDESPRACTITIONERSWITHIMMEDIATEACCESSTOTHEPOLICY,PROCEDURAL,ANDDOCUMENTATIONRE

32、QUIREMENTSOFTHEQUALITYASSURANCESYSTEMREPORTDESIGNADDRESSESTHENEEDSOFREADERSWITHDIFFERENTINTERESTSDISTINGUISHINGBETWEENAUDITANDNONAUDITSERVICESPROVIDEFURTHERGUIDANCETOSTAFFONTHEDISTINCTIONBETWEENAUDITANDNONAUDITSERVICES,THEEVIDENTIARYSTANDARDSAPPROPRIATEFOREACHFORMOFPRODUCT,ANDONTHEPROCESSFORRECONSID

33、ERINGADETERMINATIONSTRENGTHENINGREPORTINGPROVIDEADDITIONALDETAILSONTHESOURCESOFCRITICALINFORMATIONANDTHEIMPLICATIONSOFSCOPEANDMETHODOLOGICALCHOICESREVIEWINGTHEQUALITYASSURANCESYSTEMFORFURTHEREFFICIENCIESREVIEWALLTHEREQUIREMENTSTOIDENTIFYTHOSETHATMAYNOTCONTRIBUTESIGNIFICANTLYTOAUDITQUALITYSTREAMLININ

34、GTHEDOCUMENTATIONREQUIREMENTSEXPANDTHEUSEOFTHESTREAMLINEDDOCUMENTATIONREGIMEMAKINGTHEINSPECTIONPROGRAMMOREEFFICIENTFOCUSTHEINSPECTIONPROGRAMONTHEMANAGEMENTOFKEYRISKSFACINGTHEPERFORMANCEAUDITPRACTICESTRATEGICPLANNINGTHEGAOHASESTABLISHEDASTRATEGICPLANNINGPROCESSTHATFOCUSSESONSIGNIFICANT,AUDITWORTHYISS

35、UESITSHIGHRISKSERIESIDENTIFIESGOVERNMENTPROGRAMSTHATPOSESIGNIFICANTRISKOFFRAUD,WASTE,ABUSE,ANDMISMANAGEMENTGAOSTAFFWORKPROACTIVELYWITHCONGRESSANDITSCOMMITTEESTOALIGNREQUESTSFORWORKWITHTHEKEYHIGHRISKISSUESAUDITRISKASSESSMENTBEFOREANAUDITISSTARTED,ARISKFACTORLOW,MEDIUM,ORHIGHISASSIGNEDTOTHEENGAGEMENTF

36、ACTORSSUCHASCOST,COMPLEXITY,ANDCONTROVERSYOFTHEWORKANDTHEPOTENTIALACCESSTORECORDSARECONSIDEREDWHENDETERMININGTHERISKTHERISKFACTORDETERMINESTHELEVELOFPRODUCTREVIEWANDEXECUTIVEINVOLVEMENTTHROUGHOUTTHEENGAGEMENTAGENCYPROTOCOLSTHEGAOHASDEVELOPEDWRITTENPROTOCOLSTHATPROVIDECLEARLYDEFINEDANDTRANSPARENTPOLI

37、CIESANDPRACTICESONHOWITWILLINTERACTWITHTHEAGENCIESDURINGANAUDITTHEPROTOCOLSIDENTIFYWHATTHEAGENCIESCANEXPECTFROMTHEGAOANDWHATTHEGAOEXPECTSFROMTHEMUSEOFEXPERTSINADDITIONTOITSMULTIDISCIPLINARYSTAFF,THEGAOHASESTABLISHEDANAPPLIEDRESEARCHANDMETHODSTEAMTOPROVIDEITSAUDITTEAMSWITHADVICEANDASSISTANCEONMETHODO

38、LOGYANDTECHNICALISSUESTHESEEXPERTSALLOWITTOAPPLYINNOVATIVEMETHODSANDAPPROACHESTOTHEANALYSISOFCOMPLEXSITUATIONSELECTRONICASSISTANCEGUIDEFORLEADINGENGAGEMENTSEAGLE45EAGLEISANELECTRONICTOOLTHATGUIDESSTAFFTHROUGHTHEGAOENGAGEMENTMANAGEMENTPROCESSITLINKSTOKEYPARTSOFGOVERNMENTAUDITINGSTANDARDSANDTOGAOPOLIC

39、IES,GUIDANCE,ANDAUDITDOCUMENTATIONREQUIREMENTSITISUPDATEDFREQUENTLYTOPROVIDECURRENTPOLICYANDGUIDANCESTAFFUSEEAGLEEXTENSIVELYTOHELPTHEMAPPLYPROFESSIONALSTANDARDSANDGAOPOLICIESANDGUIDANCETOEACHPHASEOFANENGAGEMENTREPORTDESIGNGAOREPORTSAREDESIGNEDTOBEACCESSIBLETOREADERSWITHDIFFERENTINTERESTSTHEHIGHLIGHT

40、SSECTIONISONEPAGEANDSUMMARIZESTHEKEYPOINTSFORBUSYREADERSITHELPSTHEMDECIDEWHETHERTOREADFURTHERTHE“LETTERTOTHEREQUESTER”SECTIONSERVESASANEXECUTIVESUMMARYITINCLUDESTHECONTEXT,APPROACH,ANDRESULTSTHEREMAINDEROFTHEREPORTPROVIDESFURTHERDETAILSONTHEAUDIT,ITSCONCLUSIONS,ANDITSRECOMMENDATIONSAGENCYCOMMENTSARE

41、PRESENTEDVERBATIMAPPENDICESPRESENTTHEOBJECTIVES,SCOPE,ANDMETHODOLOGYANDOTHERSUPPORTINGINFORMATIONAGLOSSARYISUSEDWHENNEEDEDDISTINGUISHINGBETWEENAUDITANDNONAUDITSERVICESWHENAREQUESTFORWORKISRECEIVED,THETHEGAODECIDESWHETHERTOCONDUCTTHEWORKASANAUDIT,UNDERGOVERNMENTAUDITINGSTANDARDS,ORASANONAUDITSERVICEA

42、UDITSINVOLVEANOBJECTIVEANDSYSTEMATICEXAMINATIONOFEVIDENCE,GENERALLYLEADINGTOCONCLUSIONS,RECOMMENDATIONS,OROPINIONSNONAUDITSERVICESPROVIDEINFORMATIONORDATATOAREQUESTERORAGENCYMANAGEMENTTHATISNOTVERIFIED,ANALYSED,OREVALUATEDTHISSERVICEUSUALLYDOESNOTPROVIDEABASISFORCONCLUSIONS,RECOMMENDATIONS,OROPINION

43、SONTHEINFORMATIONORDATASUGGESTIONSFORTHEGAOTOCONSIDERDISTINGUISHINGBETWEENAUDITANDNONAUDITSERVICESPROVIDEFURTHERGUIDANCETOSTAFFONTHEDISTINCTIONBETWEENAUDITANDNONAUDITSERVICES,THEEVIDENTIARYSTANDARDSAPPROPRIATEFOREACHFORMOFPRODUCT,ANDONTHEPROCESSFORRECONSIDERINGADETERMINATIONSTRENGTHENINGREPORTINGPRO

44、VIDEADDITIONALDETAILSONTHESOURCESOFCRITICALINFORMATIONANDTHEIMPLICATIONSOFSCOPEANDMETHODOLOGICALCHOICESREVIEWINGTHEQUALITYASSURANCESYSTEMFORFURTHEREFFICIENCIESREVIEWALLTHEREQUIREMENTSTOIDENTIFYTHOSETHATMAYNOTCONTRIBUTESIGNIFICANTLYTOAUDITQUALITYSTREAMLININGTHEDOCUMENTATIONREQUIREMENTSEXPANDTHEUSEOFT

45、HESTREAMLINEDDOCUMENTATIONREGIMEMAKINGTHEINSPECTIONPROGRAMMOREEFFICIENTFOCUSTHEINSPECTIONPROGRAMONTHEMANAGEMENTOFKEYRISKSFACINGTHEPERFORMANCEAUDITPRACTICESOURCESMITH，RICHARDINTERNATIONALPEERREVIEWOFTHEPERFORMANCEAUDITPRACTICEOFTHEUNITEDSTATESGOVERNMENTACCOUNTABILITYOFFICERGAOREPORTS2005116译文国际同行对于美国

46、审计总署绩效审计实践的评议绩效审计需要对照客观标准，客观地、系统地收集和评价证据，对项目的绩效和管理进行独立的评价，对前瞻性的问题进行评估或对有关最佳实务的综合信息或某一深层次问题进行评估。绩效审计能够提供信心，加快计划的实施，为负责监督和采取纠正措施的有关当事人在改正项目经营和决策以及加强公共责任方面提供信息。质量保证体系的观察美国审计总署有一个高度发达的和动态的质量保证体系，除了提供与政府审计标准合理一致的保证，还加强了独立性，客观性和办事处及其工作的可靠性。该系统包含四个关键要素，领导，人力资本，履行合约，以及监测和政策审查。该系统是可以得到审计人员专业水准的指导，包括一些链接连接到在线

47、的政策来指导每个重要元素。独立性政府审计准则从三个方面来考虑独立的个人，外部和组织。在这些领域的任何不足都可能影响审计师的能力或自律能力，影响行使和与开展的工作报告有关的所有问题应有的客观和公正的判断。这个标准要求他们在设计时需要独立于组织机构。作为政府立法部门机构，美国审计总署是独立于行政部门的组织审计。此外，它的质量保证体系包括政策和程序，以辨别个人和独立的外部障碍，并监测和促进这些程序和政策的实施情况。美国审计总署就是这样的，但是，在其国际同行和参与国会所提出来的议题时，它又是独特的。美国审计总署服从国会及委员会的要求，这些要求构成了绩效审计的来源，在其他国家，立法为政府提供了相当多的审

48、计机关需要酌情审查的领域。在回答国会的提议中，认同了美国审计总署的工作方法和范围，时间和人员配备，产品内容以及管理机构。此外，它还采取了一些做法，以解决影响大会目标的状况。以下两种情况尤为显著它的战略规划过程涉及正在提出重大主题和高风险地区，政府需要管理好代表大会和其他利益相关者。它的高风险主要焦点集中在政府项目所构成得欺诈，浪费，滥用等管理不善方面。其参与验收过程与集中处理各个相关审批的风险，包括风险管理部门对风险的关注以及如何面对风险管理。美国审计总署的工作人员与国会各委员会和成员互动，以确保在战略计划中确定的主要风险和高风险领域达成一致意见。六年期战略计划定期更新并与国会协商。战略规划过

49、程的补充有，美国审计总署每周参与接受旨在确保会议质量。根据每个项目的复杂性和争议确定高、中或低风险水平被分配到的成本。美国审计总署战略规划过程，并积极参加国会的相关讨论以确保审计的广度和重大问题的有效处理。我们的结论是，美国审计总署的质量保证体系的适当设计和有效地运作，可以维护其独立性和客观性。客观性美国审计总署以专业，客观，事实为基础，无党派，非意识形态，公正和平衡的方式力开展绩效审计工作。它建立了质量控制机制和提出良好做法，来实现这一目标。例如，建立了与审计机构和国会的互动关系，以确保开展工作准则的客观性和一致性。美国审计总署与联邦部门之间的相互协议包括，所列出的政策和做法以及机构设置，下面的人员工作室必须遵循。以此他们可以通过审计实体看出美国审计总署的期望。他们是为了确保整个团队在处理审计实体时使用的方法能客观并且一致。通过提供用于遵循的透明度高而清晰的政策和做法，美国审计总署与国会协议，需要考虑的因素是在国会接受他们的要求之前，他们凭借它的权利去进行这项工作，他们也是通过美国审计总署的承诺的一种方式。国会及委员会旨在与美国审计总署的做法保持一致。政府审计准则的状态，其中一个最有效的办法是取得被审计单位负责人先前的意见，以确保报告是公正的，全面的，客观的。美国审计总署超越了这项规定，包括在报告最后的实体意见。美国审计总署的一政策决定加强在审计结果