Performance and Compliance Audit services detail descriptions below:

What is it?

Performance Audit is an independent, structured and objective examination of the efficiency and effectiveness of the management of public programs, activities and organisations, with due regards to the economy and the overall aim of leading to improvements.

Mandate

Audit Act 2013 Part 6, Performance Audit Section 43 - 47

Methodology

The methodology in conducting performance and environmental audits are prescribed in the Performance Audit Manual.

Standards

The standards and guidelines issued by INTOSAI in conducting performance and environmental audit include:

ISSAI 300   Fundamental Principles of Performance Auditing
ISSAI 3000 Performance Audit Guidelines
ISSAI 3100 Performance Audit Standards
ISSAI 5110 Guidance on Conducting Audit Activities with Environmental Perspectives
ISAAI 5120 Environmental Audit and Regularity Auditing
ISSAI 5140 How SAIs may co-operate on the audit of international environmental accords

Associated Divisions & Units

MPPA, PBA, SA, ITA and LEG

 

 

 

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