What are some benchmarks that can be used in determining programeffectiveness in the case of a high school? Please be specific.
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Gathering Evidential Data
Performance auditors can gather evidential data in a variety ofways, enabling them to assess whether the control system is workingeffectively (causing the entity to achieve its goals andobjectives), to operate efficiently, and to comply with applicablelaws and regulations. These are the more significant techniquesused by performance auditors:
? Interviewing
? Analyzing records
? Analyzing routine operating reports
? Analyzing performance measurement reports
? Making physical observations
? Role-playing
? Making comparative analyses within the entity and with otherentities
? Sampling
The nature of the audit situation dictates the particulartechnique that an auditor will use, and more than one technique maybe applied to reach a conclusion about a particular activity. Someaudit techniques are more reliable than others, and some are moretime-consuming than others. Using the computer to analyze data iscost-effective because it allows you to examine a mass a data andquickly to isolate deviations from the norm for more detailedreview. Making physical observations and role-playing are veryreliable methods of gathering evidence because records can bealtered, whereas physical observations and role-playing allowauditors to see for themselves what is actually happening at theaudited activity. Comparative analysis is useful because it mayprovide objective criteria and evidence of "best practices" forassessment purposes.