Today government services are increasingly being outsourced, and assessing the contractors' performance in delivering those services is a critical audit task. Performance indicators addressing quantity, quality and timeliness must be considered. In this course, you learn the unique requirements and limitations in auditing contractor performance, preparing recommendations and reporting audit results. Through case studies, you learn the role of contract terms in specifying expected performance levels and what to do when contract terms are missing or vague. You will also learn how to measure and assess contractor performance against contract terms and benchmarked norms.
Who Should Attend?
Auditors with experience in auditing output and outcome performance is helpful. Level: Journeyman.
Objectives:
Identify and distinguish roles of the contract monitor, the contract manager and the auditor
Describe survey approaches that are useful in identifying what aspects of contract service performance to audit
Name the basic source documents needed as references for contract audit criteria
Discuss applicable policies for procuring and contracting for delivery of services
Discuss practical approaches for dealing with scope limitations, missing documentation and situations that may indicate fraud
Describe the potential causes of defective or faulty contractor performance and distinguish between intentional and unintentional noncompliance
Develop audit plans, including objectives and the scope of audit coverage
Effectively report the results of service contract audits
Syllabus:
Syllabus -- Auditing Outsourced Government Services, AUDT8235G, Grad. School, USDA
Module 1: Introduction
Module 2: Overview of Contracting Process
Module 3: Selecting a Contract and Areas for Audit
