Governmental auditing can extend beyond audits of financial statements to include audits of an agency’s efficient and economical use of resources and
a. Constitutionality of laws and regulations governing the agency.
b. Evaluation of the personal managerial skills shown by the agency’s leaders.
c. Correspondence of the agency’s performance with public opinion regarding the social worth of its mission.
d. Evaluations concerning the agency’s achievements of the goals set by the legislature for the agency’s activities.