Скачать или смотреть Audit of Performance Information

🧾 Audit of Performance Information – Auditing & Assurance Lesson 📊💼

Understand the Audit of Performance Information, a crucial aspect of public sector auditing that ensures government entities and organizations use resources efficiently, effectively, and economically. This lesson explains how auditors evaluate performance data and assess whether results reflect true organizational achievements.

💡 Key Topics Covered:

Meaning of Performance Information Audit – An independent examination of non-financial information related to outputs, outcomes, and service delivery

Purpose of Auditing Performance Information – To determine whether performance indicators are reliable, relevant, and fairly presented

Key Aspects of Performance Information:

Relevance – Measures align with organizational objectives

Reliability – Data is accurate, complete, and verifiable

Consistency – Information is comparable over time

Understandability – Reports are clear and transparent

Objectives of Performance Information Audit:

Assess credibility of reported performance data

Evaluate the adequacy of systems for collecting and reporting data

Ensure accountability in public sector performance

Improve management decision-making and service delivery

Types of Performance Audits:

Economy audit – Minimizing cost

Efficiency audit – Maximizing output

Effectiveness audit – Achieving intended results

🎯 Who Should Watch:

Auditing, Accounting, and Public Finance students

CPA and ACCA candidates studying Public Sector Accounting or Audit & Assurance

Auditors and government officers involved in performance reporting

Teachers and trainers seeking detailed and structured content on performance audits

📘 Learn With Manifested Publishers:
Comprehensive lessons, examples, and exercises to help learners master performance auditing concepts and apply them effectively in both academic and professional contexts.

💻 Visit: www.manifestedpublishers.com

📞 Call/WhatsApp: +254 724 173 845

#AuditOfPerformanceInformation #PerformanceAudit #PublicSectorAuditing #Auditing #ManifestedPublishers #AuditAndAssurance #Accountability #PublicFinance #CPAStudies #Education