executives establish a formal performance measurement and
evaluation process and build a
management information system to provide timely feedback of
the required data.
executives how to regularly measure performance, analyze variances and
determine their root causes, and identify needed corrective
conduct management control and information system audits to help
executives examine their current management control process, identify the information needed
for effective performance measurement, and develop and prioritize
corrective action plans as needed.
audit instruments are constructed from the Cost and Schedule
Control Systems Criteria developed by the Department of
Defense to evaluate the management control systems of their
Each criteria area is judged using a series of
questions posed to management and examining objective evidence
that substantiates the responses to these questions.
to implementing a management control and information system audit, we conduct an interview with
the organization's management to determine whether an audit is
appropriate and if so, to determine the scope of the audit, the
time required and fees. This pre-audit interview is
complimentary except for any out-of-pocket expenses
incurred. This interview can be conducted by phone and
e-mail if desired.
audit consists of a series of
questions posed to management and then examining objective evidence
that substantiates the responses to these questions. These
answers and objective evidence are evaluated against the
criteria in our audit instruments and any deficiencies are
documented and prioritized.
assist in the development and implementation of action plans to
address any deficiencies identified in this audit.
provide follow-up audits to evaluate the effectiveness of corrective
actions taken and the current status of planning, budgeting, and
management control system improvement
executives who choose to improve their performance measurement
their own resources, the following models are available on this website and can be copied or downloaded free of
We provide coaching on-site, by
phone or e-mail to help or facilitate using these models.