Overall, for controls to be effective, an organization must be able to determine what results are
desired, the employees must have significant influence on the results they are held accountable
for, and the organization must be able to measure the results in a cost-effective manner.
The bolded items are highlighted to show specific elements CPAs could provide assurance services for. First, to ensure performance dimensions focus on critical success factors, CPAs could
provide trend analysis using Computer Assisted Auditing Techniques (CAATs) and visualization
techniques