Performance audit

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Performance audit is an independent, objective and reliable examination of whether undertakings, systems, operations, programmes, activities or organisations are operating in accordance with the principles of

[link title="economy" link="%2Faware%2FPA%2FPages%2FConcepts%2FEconomy.aspx" /]

[link title="efficiency" link="%2Faware%2FPA%2FPages%2FConcepts%2FEfficiency.aspx" /]

and

[link title="effectiveness" link="%2Faware%2FPA%2FPages%2FConcepts%2FEffectiveness.aspx" /]

, and whether there is

[link title="room%20for%20improvement" link="%2Faware%2FGAP%2FPages%2FRecommendations.aspx" /]

. ECA’s performance audits should provide information that is oriented towards the performance achieved and is of primary interest to the European Parliament, the Council, the Commission and other audited bodies. This means that, rather than being driven by control and process concerns, the ECA's performance audits should focus on performance achieved and assess the effect of audit findings in terms of

[link title="economy" link="%2Faware%2FPA%2FPages%2FConcepts%2FEconomy.aspx" /]

[link title="efficiency" link="%2Faware%2FPA%2FPages%2FConcepts%2FEfficiency.aspx" /]

and

[link title="effectiveness" link="%2Faware%2FPA%2FPages%2FConcepts%2FEffectiveness.aspx" /]

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[tile title="Examination" link="%2Faware%2FPA%2FPages%2FExamination" icon="search" height="100px" width="100px"] [/tile]

[tile title="Reporting" link="%2Faware%2FPA%2FPages%2FReporting" icon="simple-note" height="100px" width="100px"] [/tile]

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[index-audit-page audit_type="Performance%2Baudit" page_size="200" /]

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[tab title="Standards" icon="simple-badge" shortpoint_visibility="%255B%257B%2522ruleDefinitionId%2522%253A%2522sharePointUserOrGroup%2522%252C%2522data%2522%253A%257B%2522condition%2522%253A%2522visibleOnlyFor%2522%252C%2522selectedUsers%2522%253A%255B%257B%2522name%2522%253A%2522ECA-internal%2522%252C%2522loginName%2522%253A%2522ECA-internal%2522%252C%2522id%2522%253A853%252C%2522type%2522%253A%2522SharePointGroup%2522%257D%255D%252C%2522useGroupNames%2522%253Atrue%252C%2522supportSecurityGroup%2522%253Atrue%257D%257D%255D"] The list below contains professional standards that we reference in the AWARE pages applicable to performance audit. For the complete list of the professional standards, consult the websites of the standard setting bodies that the ECA has decided to

[link title="follow" link="%2Faware%2FGAP%2FPages%2FECAs-commitment-to-standards.aspx" /]

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Last Modified: 23/11/2021 15:09 Tags:

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Performance audit

Performance audit