Question

In government and internal performance auditing, which of the following is the least important consideration when performing the fieldwork? multiple choice

O selecting and performing procedures designed to obtain evidence about operational problems and production output.
O defining problem areas or opportunities for improvement and defining program goals.
O determining the applicable generally accepted government accounting principles pronounced by the gas
O evaluating evidence in terms of economy, efficiency, and achievement of program goals.

Answer 1

In government and internal performance auditing, selecting and performing procedures to obtain evidence about operational problems and production output is the least important consideration when performing the fieldwork, as performance audits focus on broader goals like economy and efficiency.

Step-by-step explanation:

In government and internal performance auditing, when performing the fieldwork, the least important consideration among options provided is likely to be selecting and performing procedures designed to obtain evidence about operational problems and production output. This choice is more aligned with the goals of a financial or compliance audit rather than performance auditing. Performance audits focus on defining problem areas, program goals, application of generally accepted accounting principles, and evaluation of evidence in terms of economy, efficiency, and program goals.

The Government Accountability Office (GAO) plays a significant role in providing oversight in cases relevant to performance audits. They help to ensure that the government operates in an economical and efficient manner, staying true to the program goals — which makes the proper evaluation of these elements crucial in the auditing process. While collecting relevant evidence is critical, it must align with the specific objectives of the audit being conducted.