ERIC Number: ED175935
Record Type: Non-Journal
Publication Date: 1979-Apr
Reference Count: N/A
Framework for Relating Auditor Reliability to Information Uses.
Bergquist, Constance C.
A framework is presented that relates concepts of audit reliability to the uses of information gathered from a discrepancy program audit of Elementary and Secondary Education Act Title IV-C programs in Florida. Three issues are addressed: (1) the meaning of reliability in relation to the audit process; (2) the importance of reliability of auditor judgments in a program auditing system; and (3) the minimum level of interjudge reliability necessary in an audit. The first dimension of the audit framework is audit content--areas of program development and management for which quality control is essential--including management; development; demonstration; developmental evaluation; and demonstration evaluation. The second dimension identified five considerations which determine the relationship among the audit's content areas and auditor reliability; purpose in auditing the content area; uses of audit information; possible sources of unreliability; importance of reliability for the content area; and level of reliability necessary for the content area. (Each of these components is explained, and illustrations from Florida's system of auditing federally funded Title IV-C programs are provided). (GDC)
Publication Type: Reports - Research; Speeches/Meeting Papers
Education Level: N/A
Authoring Institution: N/A
Identifiers - Location: Florida
Identifiers - Laws, Policies, & Programs: Elementary and Secondary Education Act Title IV C