Performance audits are often far removed from financial audits, but even seemingly unauditable programs can be evaluated. The president of a major state university has a problem. A group of alumni are complaining that the university's athletic program is an embarrassment to the university and are demanding that the athletic director be fired. In response, the president has promised an intensive ''audit'' of all aspects of the department's performance. The university has never explicitly established formal goals for the athletic department.
Nevertheless, five years prior to this crisis, at the press conference announcing his appointment, the athletic director (with characteristic exuberance and hyperbole) made thefollowing statements:
1.We intend to win national championships in all major sports.
2.Every one of our athletes will be graduated in five years.
3.The student body will, once again, be proud of its teams, showing its support by attending our games.
4.We will be ''number one'' as measured by TV appearances and revenues.
Althoughthese commentsareobviously visions, rather than operational objectives, they do imply performanceindicators thatcanbe objectively assessed.
Suppose that you are placed in charge of the president's promised audit of the athletic department. For each of the four visions, propose objective indicators that could be used to assess the department's performance. Recognizing that you will be unable to make definitive judgments as to whether the department'sperformancehas been satisfactory or not, tell what information you would want to provide the president and the university's board of trustees so that they can make an informed judgmentastothe quality ofthedepartment's performance.