Performance Audits
Performance Audits for Government and Nonprofit Agencies
SC&H delivers independent, Yellow Book-compliant performance audits with practical recommendations that your organization can act on. Whether you’re responding to a mandate or addressing a specific risk, we’re here to help.
- Identify risks and inefficiencies before they become bigger problems
- Strengthen operations with actionable recommendations
- Get flexible support with outsourced, co-sourced, or advisory engagements
What is a performance audit?
A performance audit is an objective evaluation of a government or nonprofit entity’s programs and operations.
What it is
What it isn’t
A tool for improving efficiency, effectiveness, and compliance
A “gotcha” function focused on finding fault
Practical, actionable recommendations leadership can implement
A checkbox exercise with generic findings
A resource for reducing costs and identifying operational improvements
An enforcement or punitive process
Value-added, positive change recommendations
A one-size-fits-all approach to every organization
Future-focused guidance that supports decision making and strategic planning
A backward-looking report with no path forward
The right level of support for your performance audit needs
From full audit execution to ongoing advisory guidance, our team delivers support designed to meet your organization where it is.
Outsourced
A full performance audit team that owns your objectives, fieldwork, and reporting, to deliver a peer-reviewed audit from start to finish.
Get startedCo-Sourced
Extra capacity or specialty that integrates with your existing audit leadership to keep engagements on track and on standard.
Get additional supportOngoing Advisory
Expert guidance to continuously evaluate your audit structure, strengthen your capabilities, and address your unique risks.
get advisory supportCoverage across operational, financial, and IT risk
Every organization faces their own mix of risks. With experience across a range of processes, functions, and operations, SC&H tailors every engagement based on your needs.
Operational and process audits
Workflow inefficiencies, standardization gaps, cost savings opportunities
Financial and internal control assessments
Key controls, reporting integrity, use of public funds
Compliance-focused reviews
Policy adherence, regulatory requirements, grant compliance
IT and technology risk audits
Access, cybersecurity, privacy, system controls, emerging technology risks
Program and performance evaluations
Efficiency, effectiveness, and achievement of program objectives
Advisory assessments
Audit structure readiness, independence requirements, public accountability and reporting
The performance audit process
Here’s how our team conducts performance audit engagements, which are further tailored based on multiple factors including risks, objectives, scope, and the organization’s environment:
1
Planning
Start with a clear scope and defined objectives.
- Define audit objectives, scope, and criteria through a structured planning process.
- Assess risk areas and prioritize programs or functions for review.
- Develop an audit program to address critical risk areas and operational improvements.
2
Fieldwork
Gather the evidence needed to evaluate performance.
- Perform tailored audit procedures, including testing, data analytics, research, and benchmarking, to evaluate risks, assess performance, and drive meaningful results.
- Validate observations and determine the significance and impact of identified issues.
- Identify strengths, gaps, and actionable opportunities to improve performance and achieve organizational objectives.
3
Reporting
Deliver clear findings leadership can act on.
- Document findings with practical, actionable recommendations.
- Provide a formal report in accordance with Yellow Book Standards.
- Give management the opportunity to respond to findings and outline corrective actions.
4
Follow-Up
Make sure recommendations stick.
- Track the status of management responses and corrective actions as they develop and evolve.
- Confirm that identified risks and gaps have been effectively and adequately addressed.
- Provide ongoing, independent, and unbiased support/feedback as your organization implements recommendations.
Why you’ll love working with SC&H
New-school mentality
We go beyond findings to deliver future-focused recommendations that drive real, lasting improvements.
100% in-house specialists
You work with senior-level performance audit specialists, not financial statement auditors wearing both hats.
Government expertise
We understand the unique demands government entities face, and how audits can drive change for the communities they serve.
Peer-reviewed by design
Our performance audits are subject to external peer review, giving you an added layer of credibility and assurance.
You deserve more than a checkbox audit
Performance audits should help your organization improve, not just point out what’s wrong. SC&H delivers independent audits backed by Yellow Book Standards, with practical recommendations that help you operate more efficiently.
submit an rfp
