Document Type : Review article
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Abstract
Performance auditing is actually an equivalent term for operational auditing in the public and government sectors. The purpose of performance auditing is to assess opportunities and improve operational activities, evaluate performance, make recommendations for operational improvement or the need for corrective action, and follow up on operational decisions and executive actions. The audit should have clearly defined objectives and involve one or a group of activities, systems, programs, or entities identified as the audited entity. The audit should lead to significant results for the general, operational, and financial activities of the audited entity or the community as a whole. This article generally reviews the concepts and objectives of performance auditing, its processes, and characteristics.
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