Performance audit
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Performance audit
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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
economy
,
efficiency
and
effectiveness
, and whether there is
room for improvement
.
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
economy
,
efficiency
and
effectiveness
.
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Last Modified
: 23/11/2021 15:09
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