In an era of increasing public expectations for improved government services — particularly when budgets are constrained — performance auditing is a useful tool to enhance decision-making at the local government level.

Performance auditing can lead to more efficient, effective, and economical program delivery, stronger controls, and improved compliance with laws and policies.

Many audit functions within local governments in the United States and Canada have embraced performance audits with the support of council and staff. Others, however, are still conducting few or no performance audits.

The objectives of this study were to determine the percentage of time allocated to performance audits by internal auditors in major cities in the United States and Canada, identify factors that discourage performance auditing, and identify best practices for conducting performance audits.

Emerging Strategies for Performance Auditing: Insights from City Auditors in Major Cities in the U.S. and Canada will help public sector audit leaders, audit committees, and government leaders to understand:

• 12 best practices for mitigating the barriers to performance auditing.
• Suggested funding levels for audit functions.
• Ways that public sector audit leaders and external stakeholders can collaborate to address systemic barriers.

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