Government Audit Performance Report Analysis (Strategic Plan)

Abstract

This descriptive case asks the student to assume that s/he is a first semester student in a Masters of Accounting program in the Durham, North Carolina area. The student is enrolled in a government and not-for-profit (GNP) accounting course. The student becomes interested in what it would be like to work as an accountant for a governmental agency. Through exchanges with the instructor, the student learns about internal audit services at the city level. The student must analyze an internal audit department report that was prepared by the audit services staff of Durham City and then presented to the Durham City Audit Services Oversight Committee members at an October 2014 meeting. This report is for the City-Wide Strategic Plan Performance Audit. Questions about the report provide a roadmap for the student to discover unique aspects of government internal audit services, focusing on performance audits.