What is used to determine "per accomplishment time" in the operational audit methodology?

In the operational audit methodology, determining "per accomplishment time" involves assessing how long specific tasks or accomplishments should take based on established standards. A technical estimate provides a calculated assessment based on historical data, industry standards, or expert judgment. This estimate reflects the expected duration required to complete specific activities or processes, enabling auditors to evaluate performance and efficiency against these benchmarks.

Using technical estimates allows auditors to compare actual performance against expected outcomes effectively. This comparison can highlight areas where processes may be streamlined or improved. The accuracy of technical estimates is crucial, as they serve as a baseline for measuring productivity and identifying discrepancies in operational efficiency.

While work sampling, time and motion studies, and standard data can also provide insights into operational efficiency, they do not specifically represent the process for determining per accomplishment times in the same context as technical estimates do.