ABSTRACT
Auditors use many different techniques to answer audit questions posed. Independence, an enquiring mind, personality traits, audit strategies, and detailed specialist knowledge are primary elements in the successful conduct of any performance/VFM audit. As an auditor, listening to client's perceptions of the service being provided for them is a natural part of taking any brief. An Forward Works Programme (FWP) is a technical document that should be curated according to many industry guidelines for doing so, and it will either exist as that robust description of forward works, or not. Assessing FM Key Performance Indicators (KPIs) or PFI Contract Service Failure Defaults (SFDs) are identical in their intent, and demand identical audit forms. Given that the auditor will be attempting to trace a contractor's unequivocal statement, and then looking at how that process could be misrepresented, auditing a KPI/ SFD is only a discrete aspect of any audit protocol.
