Performance Audit Framework

A Performance Audit Framework is a structured method used by auditors to evaluate how effectively a government agency, organization, or program meets its goals. It involves planning the audit, assessing processes, collecting evidence, and analyzing whether resources are used efficiently and objectives are achieved. The framework ensures the audit is thorough, impartial, and focused on improving performance by identifying strengths and areas needing improvement. Essentially, it provides a consistent approach to evaluate if entities deliver value for money and operate transparently and effectively.