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Do you know what performance audit is?

How does performance audit differ from other types of aufits ? and who performs these audits the most ?

Auditing Internal Audit
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Question added by Deleted user
Date Posted: 2013/08/05
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Waqayan Al Waqayan
by Waqayan Al Waqayan , Secretary of Sharia Supervisory Board (SSB) , Ahli United Bank (AUB)

Performance audits are independent reviews of government funded organizations.
They assess whether organizations are undertaking their functions efficiently, effectively and economically.

Michael Ilemba
by Michael Ilemba , Internal Audit Supervisor , FDH Financial Holdings

Performance audit seek to express an opinion on how economically, efficiently or effectively an organisation undertakes its functions.It aims to add value and improve the performance of an organisation.
However it can be applied in any organisation not just the government related

عبد الناصر nasri
by عبد الناصر nasri , Accounting manager , Société Nationale de Cellulose et de Papier Alfa

Performance audit refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.

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