Course Information
Efficiency and Effectiveness Audits: Measuring What Government Programs Actually Achieve
Parking for SAO, Professional Development courses is in Garage B (1511 San Jacinto Blvd.). The Garage signage may read 1511 San Jacinto or Garage B. The elevator in Garage B is not reliable. If you are unable to walk the stairs, please contact the professionaldevelopment@sao.texas.gov for alternate parking arrangements. Handicapped parking is free at the meters around the downtown area.
A course coordinator will email you a parking permit prior to the course start date. A permit must be displayed or you will be ticketed.
Course Description
Efficiency and effectiveness audits often sound straightforward on paper. In practice, they are some of the most judgment-heavy audits government auditors perform. Data is incomplete, measures do not always reflect outcomes, and activity is often mistaken for impact.
Consistent with Government Auditing Standards, this course focuses on performance audits that evaluate economy, efficiency, and effectiveness, either individually or in combination, depending on audit objectives.
The session emphasizes how auditors determine what should be measured, how to evaluate results responsibly, and how to avoid common pitfalls such as overreliance on output metrics, weak performance indicators, or incomplete data. Participants will explore how to interpret both quantitative and qualitative evidence, assess performance when results are mixed or inconclusive, and draw conclusions that are credible and defensible.
Throughout the course, emphasis is placed on professional judgment, skepticism, and communicating results without overstating certainty. Instruction includes practical frameworks, applied examples, and facilitated discussion based on real government audit scenarios.
Participants leave with a structured approach to evaluating program performance that supports credible conclusions and decision-useful reporting.
Course Objectives
Objectives
Explain economy, efficiency, and effectiveness in practical audit terms
Identify meaningful measures of program performance
Differentiate outputs from outcomes and activity from impact
Evaluate quantitative and qualitative performance evidence with appropriate skepticism
Recognize and avoid common errors in interpreting performance results
Assess performance when results are incomplete, inconsistent, or inconclusive
Communicate efficiency and effectiveness conclusions clearly and responsibly
Outline
1. Foundations of Efficiency and Effectiveness (Yellow Book Context)
2. Understanding What Should Be Measured
3. Selecting Meaningful Performance Measures
4. Evaluating Economy, Efficiency, and Effectiveness
5. Interpreting Performance Data and Evidence
6. Common Pitfalls in Performance Evaluation
7. Drawing Balanced, Defensible Conclusions
8. Communicating Performance Results Responsibly
Prerequisites
None
Instructors
Robert Berry is an international speaker/presenter/trainer focusing on risk management, internal auditing and soft skills. He is a frequent and highly rated speaker / trainer at many industry conferences.
Robert is also a writer / author. He has penned more than 100 articles on risk, audit and compliance on his company’s blog and for multiple industry publications.
His company, That Audit Guy LLC, focuses on training individuals in person, live virtually and through on demand courses. Robert has several private clients and also delivers training directly to consumers.
He has written two books directly related to internal auditing. Ask, Get, Perform: The Auditors Essential Guide to Asking Better Questions, Getting Better Answers, and Performing Better Audits broke the top 50 on Amazon in the US and hit #1 in France. His other book, Creating Wonderful Workpapers: The Auditor's Essential Guide to Delivering Good Documentation, is highly recommended on Amazon.
Robert is a Certified Public Accountant, Certified Internal Auditor, Certified Information Systems Auditor, Six Sigma Greenbelt and a Certified Virtual Presenter.