Performance Audit

Performance audit examines selected programmes, activities or services with regard to economy, efficiency and effectiveness. It considers whether resources are acquired at an appropriate cost, used productively and directed toward intended public-service results and measurable outcomes.

Each engagement defines a focused audit question, suitable criteria and reliable evidence sources. Work may include document review, data analysis, interviews, observation, examination of service-delivery information and comparison of planned outputs with actual performance and results.

Recommendations support practical improvements in management, decision-making and delivery of public services while recognising the responsibilities of the audited institution. They are based on evidence gathered and the causes, effects or performance gaps identified during the engagement.