Performance audit is an emerging concept. It may be important in the field of public administration. It is used to give information to the management regarding efficiency economy and return on investment. It gives information that how much benefit is provided o the public. Performance audit increase the responsibility of decision makers, increases the quality of report prepared by supreme institute of audit which helps to recommend fort he improvement of weakness as well as to increase level of awareness of public providing such information. Performance audit also provides information for the preparation of proper plans and for the improvement of quality of public administration.
Objectives of performance audit:
To evaluate the effectiveness and efficiency of the lower and higher level management.
To analysis the efficiency on the basis of investment.
To evaluate the positive and negative impact of the program.
To check and evaluate the receipt and issue of resources.
To prepare and present report with necessary suggestions.
Objectives of performance audit:
To evaluate the effectiveness and efficiency of the lower and higher level management.
To analysis the efficiency on the basis of investment.
To evaluate the positive and negative impact of the program.
To check and evaluate the receipt and issue of resources.
To prepare and present report with necessary suggestions.
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