By Mike Scott, Director Performance Audit, PASAI

I volunteer as an Operational Support Firefighter in my small, rural hometown in New Zealand. I am one of nearly 12,000 fire and emergency volunteers across the country. Last week, an independent valuation of the contribution of New Zealand’s volunteer fire force was published. The report, Hidden in Plain Sight, estimated the annual economic contribution of volunteers to be $823 million.

This got me thinking about the value of performance audit and how being a performance auditor isn’t as different as it might seem to being a firefighter.

Being capable, timely and well-planned, independent critical thinkers, part of a high-performing team and making a difference in people’s lives by leaving a situation better than we found it, are just some of the similarities I see.

Being capable

I train with my brigade for two hours on a Monday evening to build and maintain our capability to respond when needed, not dissimilar to how performance auditors build and maintain their professional competency through training, experience and continuing professional development.

Being timely and well-planned

When the siren sounds and the brigade responds to a call for help, we get to where we are needed as quickly as possible. However, we don’t all rush inside burning buildings as soon as we’re on site. The first thing that we do when we arrive is assess the situation, decide our objective and plan how to achieve it. Timeliness and planning are no less critical for performance audits.

You may not be putting out a fire or rescuing someone trapped in a car, but setting a clear objective for a performance audit focused on improvement, and planning a sound, evidence-based approach to complete the audit, are key to a successful outcome.

Supreme audit institutions should choose their audit topics considering how their timing is likely to create value and have impact. To be relevant and make a difference, the audit report needs to be issued on time to make the information available for use by the legislature, the management of the audited entity and other interested parties.

Being independent critical thinkers

In my view, the quality of the brigade’s response to a situation is determined in large part by the independent thinking and objective judgements made on the ground, based on the presenting facts and circumstances. The firefighter and performance auditor share this ability to apply their independent thinking and judgement to come to an informed opinion about the current situation and what is needed to improve it.

In the case of a performance audit, this opinion is often about how well public funds are being used to deliver outcomes for people and what improvements are needed, where relevant. Performance auditors may not fix the situation directly like firefighters but their recommendations influence others to act.

Being a high-performing team

The teamwork is one of the things that I enjoy most about volunteering. Every member of the brigade responding to a situation is focused on the outcome, makes a constructive contribution, trusts one another, listens, shares ideas and does what is needed, without rivalry or self-interest.

Performance audit is also about being a high-performing team. Added to the attributes I see when the brigade responds, performance audit teams that value diversity of thought, are open to different viewpoints and who constructively challenge one another, add greater insight and value through their work, in my view.  

Making a difference by leaving a situation better than we found it

Ultimately both firefighters and performance auditors improve a situation by what they do. Firefighters may save people’s lives more directly, but performance auditors can have a huge impact in indirectly enhancing people’s lives. For example, the recommendations they make can lead to better health, education, housing and other outcomes for people.

So, all you performance auditors out there, don’t underestimate your worth. Speaking as an auditor, I can say that I think we tend to.

You don’t just save the public money; you safeguard how well people are served by the use of public money.

Auditors and firefighters alike are heroes!