Faradina Khairunnisa

125020307121009
Mutiara Nurul Abdau
125020307121029
CASE 1 Performance Audit Conclusions from an Industrial Corporation, A State
Agency, and a Federal Agency.
Audit Scenario 1
The first audit scenario is classified as Management Auditing (M-Auditing)
because the scenario describes about the employees performance review in using
the travel advances. 20 employees intentionally misuse the fund, so we can see
that the management inefficiently uses their resources, which is money. In
consequence, the company budget for travel advances is inappropriately
increasing.
Audit Scenario 2
The second audit scenario describes that the State Education Agency did not
successfully achieve the desired result. So, the auditor suggests the State
Education Agency to change their programs to achieve their desired goals in
effectively. Based on our analysis we classify this kind of audit scenario as
Program Auditing (P-Auditing).
Audit Scenario 3
There are some programs runs by HUD that failed, for example:
1. The direct acquisition method that used does not increase the housing supply
so the HUD cannot meet the demand for low-rent housing program.
2. Their units are not being used by people who have low-income as the HUD
target so this program is totally misdirected.
In the result, the auditor recommends to improve HUD procedures. Based on the
problems discussed we can conclude that this scenarios is Program Auditing (PAuditing).