What is the audit of the performance?

performance audit is a tool used to analyze the program to determine what works and what doesn't work. It can cause positive changes, emphasize failure and save money. This tool is often promoted or used for government responsibility. For optimal results, auditors who are not associated with a control organization or review should be performed. The performance audit is a tool used to assess and help to determine the status of a particular program. In order to be properly performed, standards must be set before the performance audit. Standards that serve as measures can be derived from a number of sources such as government or programs. Individuals who perform an audit commonly referred to as auditors should be able to act independently and without bias. Otherwise, the integrity and efficiency of the performance audit is likely to be endangered.

At least two factors are commonly analyzed in performance audit. First, the determination is whether the program is effective, usually the main area of ​​concentration. The program that is not audited can be in operation for a long time without anyone having a measure of whether their goals are met or whether the progress is in this direction. In some cases, there may be indications that the program is not successful, but the reasons why they can be unspecified.

Efficiency

is generally another main Focus audit of performance. If the program is ineffective, it will almost certainly be considered ineffective, because the sources are used without results. However, the program can achieve its purpose, but can do so at unnecessary costs. It is often said that the advantage of performance audit is that it results in savings. This is because the audit can help determine whether there is waste and if so, how it occurs.