So you get it [i.e., information on the nature
of work carried out by other state auditors]
from New Zealand, you get it from Australia,
Minnesota. So there is a Minnesota auditor
who did some good work on looking at
performance measures. So there is no generally
accepted standard out there, but there is
a lot of commonality in the criteria that auditors
are working with and you can get that
information. So that gives us a basis. (Office
auditor, January 1998)