Performance audits play a crucial role in modernising the public sector Performance Audit, Efficient and Agile Audit - How to Balance
In current times of tight public budgets, administrations must achieve their goals in the most effective and economical way. Auditors are under pressure to evaluate their institutions’ performance, a challanging task. It is difficult to determine which issues are to be audited, how exactly to undertake performance audits and on the basis of which data. Specific difficulties further include the proper development of indicators and benchmarks.