Maura Hayes-Chaffe is the Deputy Comptroller for Audit in New York City.

Maura joined us to discuss the Bureau of Audit, including:

• the challenges with recruiting and attracting performance auditors
• new approaches to conducting PAs
• the changing environment (e.g., economics)
• equity in PA, citizen powered audits, and a recent housing related audit
• the use of data, including open data, by the audit team.

Links

• NYC Office of the Comptroller
• This episode's web page

About this podcast 

The podcast for performance auditors.
Hosted by Conor McGarrity and Yusuf Moolla.
Produced by PA Reports - Performance Audit Research.  

Get updates
New episodes, and a fortnightly newsletter with a selection of PA reports and practices from audit offices.
https://pareports.com/#cta-subscribe

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit performanceaudit.substack.com

Our guest is Cathy O'Neil, author of Weapons of Math Destruction: how big data increases inequality and threatens democracy.

Cathy joined us to discuss critical aspects for auditors to consider, including:

• The human element: why understanding 'for whom an algorithm might fail' is more important than the detailed technical design of an algorithm.
• Algorithm testing: the importance of post-deployment testing to ensure there are no unintended adverse outcomes. 
• Setting standards: the need for industry-wide standards so that regulators can ensure there is no bias or discrimination in how algorithms operate. 
• Laggers and leaders: the four big industries/domains using algorithms that need to step up audit in their space and how law-makers and regulators are catching up.
• Emerging AI, e.g. language models/chatbots - why trust by users is key, and the pros and cons of using these models.

Links

• Cathy's company, ORCAA 
• Weapons of Math Destruction (book)  
• This episode's web page: https://pareports.com/podcast/24 

About this podcast 

The podcast for performance auditors.
Hosted by Conor McGarrity and Yusuf Moolla.
Produced by PA Reports - Performance Audit Research. 

Get updates
New episodes, and a fortnightly newsletter with a selection of PA reports and practices from audit offices.
https://pareports.com/#cta-subscribe

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit performanceaudit.substack.com

This episode featured guests from the North Dakota State Audit Office:
Allison Bader, Performance Audit Manager and Claudia Kuball, Performance Auditor.

In this episode we discuss:

• Team diversity – the value of recruiting performance auditors from different backgrounds, incl. how specialist expertise can help focus on major risks
• Impact – their communications team is instrumental in engaging citizens and maximising audit impact
• Significant audit – their audit of Storage and Handling of COVID Vaccines including its design, execution and findings
• Citizen engagement – how North Dakotans can get involved, and even speak to the State Auditor directly on radio every Wed morning

Links:

• Office of the State Auditor, North Dakota: https://www.nd.gov/auditor 
• Submit ideas for audit topics here 
• What’s On Your Mind – the radio program that Josh Gallion (State Auditor) guest appears on from 10-11 CST every Wednesday: https://kfyr.iheart.com/ 
• Sign up for the office's quarterly e-newsletter here 
• The office on Facebook, LinkedIn and YouTube 
• This episode's webpage: https://pareports.com/podcast/23

About this podcast 

The podcast for performance auditors.
Hosted by Conor McGarrity and Yusuf Moolla.
Produced by PA Reports - Performance Audit Research.

Get updates
New episodes, and a fortnightly newsletter with a selection of PA reports and practices from audit offices.
https://pareports.com/#cta-subscribe

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit performanceaudit.substack.com

In this episode, we discuss how audit offices are engaging citizens in performance audits.

The show notes here and the full article here contain further details and examples.

We delve into how audit offices are engaging citizens:

1. Forward work plans – consulting broadly for focus areas
2. Refining the broad focus areas for specific citizen concerns
3.  Audit planning – citizen input on audit scope
4.  Audit execution – seeking agency staff views during fieldwork 
5. Reporting – tailoring reports for citizens and civil society organisations 

Links: 

• This episode's web page with further details and examples - https://pareports.com/podcast/22 
• The full accompanying article - https://riskinsights.com.au/engaging-citizens-in-pa/

About this podcast 

The podcast for performance auditors.
Hosted by Conor McGarrity and Yusuf Moolla.
Produced by PA Reports - Performance Audit Research.

Get updates
New episodes, and a fortnightly newsletter with a selection of PA reports and practices from audit offices.
https://pareports.com/#cta-subscribe

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit performanceaudit.substack.com

This originally aired as episode 50 of The Assurance Show.

In this episode, we discuss the benefits of adopting a data focused approach during audit planning.

Link: This episode's web page - https://pareports.com/podcast/21

About this podcast 

The podcast for performance auditors.
Hosted by Conor McGarrity and Yusuf Moolla.
Produced by PA Reports - Performance Audit Research.

Get updates
New episodes, and a fortnightly newsletter with a selection of PA reports and practices from audit offices.
https://pareports.com/#cta-subscribe

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit performanceaudit.substack.com

This originally aired as episode 49 of The Assurance Show.

In this episode, we discuss the importance of balance in your work program - covering each of the four objectives:

1. Effectiveness
2. Efficiency
3. Economy
4. Compliance

Link: This episode's web page - https://pareports.com/podcast/20

About this podcast 

The podcast for performance auditors.
Hosted by Conor McGarrity and Yusuf Moolla.
Produced by PA Reports - Performance Audit Research.

Get updates
New episodes, and a fortnightly newsletter with a selection of PA reports and practices from audit offices.
https://pareports.com/#cta-subscribe

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit performanceaudit.substack.com

This originally aired as episode 48 of The Assurance Show.

In this episode, we discuss strategic audit planning (a.k.a. forward work planning).

1. Understanding your community / public expectations
2. Understanding your elected body / parliamentarians
3. Understanding the entities within your audit office's jurisdiction

Link: This episode's web page - https://pareports.com/podcast/19

About this podcast 

The podcast for performance auditors.
Hosted by Conor McGarrity and Yusuf Moolla.
Produced by PA Reports - Performance Audit Research.

Get updates
New episodes, and a fortnightly newsletter with a selection of PA reports and practices from audit offices.
https://pareports.com/#cta-subscribe

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit performanceaudit.substack.com

Michael Pickup is the Auditor General of British Columbia in Canada.

In this episode we discuss:

• the changing role of performance audit
• recruitment and retention
• workplace flexibility
• people and product focused innovation
• the use of video and other media to increase reach

Links:

• Michael Pickup on LinkedIn - https://www.linkedin.com/in/michael-pickup-fcpa-fca-a1ab91168/ 
• Auditor General of British Columbia - https://www.bcauditor.com/ 
• This episode's web page - https://pareports.com/podcast/18  

About this podcast 

The podcast for performance auditors.
Hosted by Conor McGarrity and Yusuf Moolla.
Produced by PA Reports - Performance Audit Research.

Get updates
New episodes, and a fortnightly newsletter with a selection of PA reports and practices from audit offices.
https://pareports.com/#cta-subscribe

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit performanceaudit.substack.com

This originally aired as episode 39 of The Assurance Show.

In using data for audits, quality assurance of our work is important.

In this episode, we discuss: 

1.  The four main QA steps

• Technical QA 
• Functional QA 
• Business QA (validation) 
• Audit QA 

2. Why we need a QA Plan

Link: This episode's web page - https://pareports.com/podcast/17

About this podcast 

The podcast for performance auditors.
Hosted by Conor McGarrity and Yusuf Moolla.
Produced by PA Reports - Performance Audit Research.

Get updates
New episodes, and a fortnightly newsletter with a selection of PA reports and practices from audit offices.
https://pareports.com/#cta-subscribe

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit performanceaudit.substack.com

This is an edited version of episode 13 of The Assurance Show.

In this episode we discuss the use of Open Data.

Links 

• The Open Data Handbook - https://opendatahandbook.org/ 
• Google dataset search - https://datasetsearch.research.google.com/ 
• This episode's web page - https://pareports.com/podcast/16

About this podcast 

The podcast for performance auditors.
Hosted by Conor McGarrity and Yusuf Moolla.
Produced by PA Reports - Performance Audit Research.

Get updates
New episodes, and a fortnightly newsletter with a selection of PA reports and practices from audit offices.
https://pareports.com/#cta-subscribe

This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit performanceaudit.substack.com