In government and internal performance auditing,which of the following is the least important consideration when performing the fieldwork?
A) Determining the applicable generally accepted government accounting principles pronounced by the GASB.
B) Defining problem areas or opportunities for improvement and defining program goals.
C) Selecting and performing procedures designed to obtain evidence about operational problems and production output.
D) Evaluating evidence in terms of economy, efficiency, and achievement of program goals.

Question

Quizplus · Accepted Answer

While determining applicable accounting principles is important for financial audits, it is less relevant in government and internal performance auditing where the focus is on program goals, efficiency, and effectiveness. The other options listed are all important considerations during fieldwork.

In Government and Internal Performance Auditing,which of the Following Is