Governments use data analysis for many audit functions including legislative and policy compliance, performance audits, financial statement audits and special examinations.

Government auditors at the federal, state or provincial and municipal level rely on IDEA to help them provide assurance about the use of government funds. For example, in financial audits, auditors test whether financial transactions support the amounts and disclosures in the financial statements, including checking samples of transactions using one of IDEA’s five proven sampling methodologies. Performance audits examine the government’s management practices, controls, and reporting systems based on its own policies and on best practices. IDEA can be used in performance audits to test key transactions, systems and controls.

An effective control system for government expenditures includes an independent "supreme" auditor. For developing countries it is essential to be able to demonstrate such effectiveness. Many developed countries provide assistance in training and methodology, often based on IDEA as the primary tool for transaction testing.

For more information visit the IDEA product page.