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Program Review and Internal Audit in Corrections

NCJ Number
153685
Author(s)
D K Sechrest; M McShane; L F Haefeli
Date Published
1994
Length
284 pages
Annotation
This report analyzes the current status of performance review and internal audit systems in operation in Federal and State correctional systems in the United States and the Correctional Service of Canada and presents a model program review and internal audit system based on these findings and a review of management literature and related research.
Abstract
The analysis focuses on the definition and use of performance review as a management tool, its application of available review systems in the public and private sectors, and the performance review capabilities of a variety of correctional systems. It also examines the internal control systems currently in operation in the Federal Bureau of Prisons, Illinois, Utah, and new Jersey; a multistate auditing system for Oregon, Washington, and Idaho; and the information service and performance review system designed by the Correctional Service of Canada. The model performance review system was reviewed by an advisory group and administrators at several departments of corrections; their comments were used to refine the model and enhance its usefulness for all types of correctional systems. 98 references and appended model state legislation on internal audits for State governments, audit standards, audit policies and procedures, and related materials