Performance audits are useful because they: (a) Include a comprehensive audit. (b) Allow the auditor to demonstrate

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Performance audits are useful because they:
(a) Include a comprehensive audit.
(b) Allow the auditor to demonstrate how well they are performing.
(c) Are concerned with the economy, efficiency, and effectiveness of an organisation’s activities.
(d) Involve gathering evidence to ascertain whether the entity under review has followed the rules, policies, procedures, laws or regulations with which they must conform.

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Auditing A Practical Approach

ISBN: 9780730364573

3rd Edition

Authors: Robyn Moroney, Fiona Campbell, Jane Hamilton

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