A modern concept „Performance Audit “

Author:ec. Cristina POPA, ec. Liliana ŞTEFAN



Keywords:system audit, regularity audit, benchmarking, performance measurement, measures

Performance Audit is, according to the International Standards INTOSAI „ an audit of economy, effectiveness and efficiency with which the audited entity uses the resources in order to accomplish its responsibilities”. \r\n\r\nPerformance audit scope and objectives are: \r\n- to provide to the leadership information and opinions independently about how to accomplish the desired results and to manage the resources used in order to get results taking into considerations the „3E”.\r\n- to identify measures to improve the organization performances and to optimize the resources use.\r\n\r\nAn instrument for analysis the auditors can use in measuring the performances of an entity is the benchmark.\r\n\r\nBenchmarking can be defined as a research process that uses the comparison in order to identify and implement good practices in the performance area. Generally, the benchmarking helps to determine the need and opportunity to improve economy, effectiveness and efficiency.\r\n