To meet increased expectations and complexity, the Texas State Auditor's Office began the Methodology Project in 1993. While in the past our audits focused mainly on agency compliance, safeguarding of assets, and financial reporting, they now often target issues related to overall performance, including economy, efficiency, and effectiveness. At the same time, government itself has become more complex. This has motivated the Office to develop more comprehensive methodologies. Ensure that agency processes and controls provide reasonable assurance that desired results will be obtained and that unwanted results will be identified and corrected Each methodology module views auditing from the perspective of the process being managed rather than the technical specialty needed to audit it, thus linking management theory with auditing practice.
Process is a description of how management uses resources in delivering products or services.
Control objectives are the links between processes and controls. They tell us the purpose of each control. Controls are the steps management uses to guide, monitor, and adjust the process. Outputs and Outcomes are the results of the process. Human Resources - Texas Statewide Search Robert E. Johnson, Sr.