The aim of this publication is to show students and practising
internal and external auditors how economy, efficiency and
effectiveness apply to performance auditing. It is difficult to
explain the complexities of performance auditing to newcomers in
the field in a way that makes sense the first time round. There is
little practical, step-by-step guidance on the topic available in
South Africa at present. This is an odd situation, especially when
one considers that the revised estimate for government expenditure
for the 2003/2004 financial year was R331 685 billion and the
estimate for the 2004/2005 financial year is R368 904 billion.
Performance auditing can play a vital role in ensuring that
taxpayers' money is well spent when it comes to the principles of
economy, efficiency and effectiveness. One reason for the lack of
published practical guidance on the topic is that no two audits are
identical, so it is difficult to set out rules that can be applied
again and again. Each performance audit will have a different focus
area, and each focus area will require different criteria to be
tested. For this reason, the publication emphasises those elements
that are relevant to all performance audits and that can be applied
easily and successfully. The guidance given here takes the form of
a step-by-step approach to performance auditing and is intended to
empower new performance auditors and team leaders alike.
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