TITLE

Criteria for Cost Estimating, EVM, and Data Reliability

PUB. DATE
March 2009
SOURCE
GAO Reports;3/2/2009, p25
SOURCE TYPE
Government Documents
DOC. TYPE
Article
ABSTRACT
The article discusses the need for the U.S. Government Accountability Office (GAO) auditors to select criteria pertaining to cost estimating and EVM whether they are reasonable and relevant to the government program's objectives. These criteria include expert opinions, policies and procedures established by audited entity's officials, and leading organizations' best practices. It indicates the need for auditors to judge the gathered data for integrity in terms of validity and reliability.
ACCESSION #
58496530

 

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