What is Performance audit?

Performance audit focuses on whether interventions, programs, and institutions are performing in accordance with the principles of economy, efficiency, and effectiveness and whether there is room for improvement. Performance is examined against suitable criteria, and the causes of deviations from those criteria or other problems are analyzed. The aim is to answer key audit questions and to provide recommendations for improvement. The auditors determine whether government resources are used economically or the government agency is able to deliver the intended result and impact.

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