The Weight of the Evidence · Chapter 22

Part Six · Auditing the Machine

Value for Money

Building a performance audit from end to end. What such an audit is actually for, why its three parties are harder to identify than anywhere else, and how to conclude on economy, efficiency and effectiveness when no opinion is expected of you.

Classic traps from this chapter

  1. No overall opinion is normally expected in a performance audit. The framework does not require one.
  2. There are two legitimate ways to convey the result: an overall view, or specific information across a range of points. Choosing the second is not a failure.
  3. Making existing information more accessible is a way of adding value. An audit need not uncover something previously unknown.
  4. The auditor’s choice of subject matter creates the responsible party. It is not simply given.

Chapter 22 in full

The traps above are how this chapter ends. The chapter itself works the material through first — the reasoning, the sources with their article and paragraph numbers, check-yourself questions with the reasons under them, and flashcards for retrieval practice.

The Weight of the Evidence is the PassEPSO study book for the field-related test of EPSO/AD/428/26: 536 pages in 27 chapters, PDF and EPUB.

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