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Performance Audit                                                         Value-for-Money




                         State Department of Fruits and Vegetables

Using the facts previously given:
   1. Use the “Twelve Attributes for Evaluating Effectiveness”, find all the applicable
       attributes to analyze the effectiveness of Promotion and Advertising for the
       Department
   2. For each selected attribute, choose appropriate questions from the list of
       Example Questions. Modify them or add questions as necessary.
   3. For the two most relevant attributes and the related questions, develop audit test
       steps.

Answer sheet for Q1 and 2

Applicability Attribute
                      Management Direction




                      Relevance




                      Appropriateness




                      Achievement of Intended Results




The Institute of Internal Auditors, Inc                                      Page 1 of 3
Performance Audit                              Value-for-Money


Applicability Attribute
                      Acceptance




                      Secondary Impacts




                      Costs and Productivity




                      Responsiveness




                      Financial Results




                      Working Environment




The Institute of Internal Auditors, Inc           Page 2 of 3
Performance Audit                                Value-for-Money


Applicability Attribute
                      Protection of Assets




                      Monitoring and Reporting




Answer sheet for Q3




The Institute of Internal Auditors, Inc             Page 3 of 3

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Value-for-Money Audit of State Dept of Fruits and Vegetables Promotion

  • 1. Performance Audit Value-for-Money State Department of Fruits and Vegetables Using the facts previously given: 1. Use the “Twelve Attributes for Evaluating Effectiveness”, find all the applicable attributes to analyze the effectiveness of Promotion and Advertising for the Department 2. For each selected attribute, choose appropriate questions from the list of Example Questions. Modify them or add questions as necessary. 3. For the two most relevant attributes and the related questions, develop audit test steps. Answer sheet for Q1 and 2 Applicability Attribute Management Direction Relevance Appropriateness Achievement of Intended Results The Institute of Internal Auditors, Inc Page 1 of 3
  • 2. Performance Audit Value-for-Money Applicability Attribute Acceptance Secondary Impacts Costs and Productivity Responsiveness Financial Results Working Environment The Institute of Internal Auditors, Inc Page 2 of 3
  • 3. Performance Audit Value-for-Money Applicability Attribute Protection of Assets Monitoring and Reporting Answer sheet for Q3 The Institute of Internal Auditors, Inc Page 3 of 3