Performance Audit Manual

This manual is available only in the forms of Portable Document Format (PDF) and MS Word ( MS Word ) doc files. To access PDFs and Doc files, you need Adobe Acrobat Reader and MS Word respectively.

You can download the Full Document [ PDFsize: 327kb ] or [  MS Wordsize: 978kb ] or , if you like, you can download Any Part of it. Here is the organization of the manual. 
 
  Table of Contents
  Foreward. [ PDF ] or [ MS Word ]
  Index [ PDF ] or [ MS Word ]
 
  Chapter 1: Performance Audit – Mandate and Concepts. [ PDF ] or [ MS Word ]
  • Introduction
  • Audit Mandate
  • Definition of Performance Audit and Value for Money
  • Responsibility for Achieving Value for Money
  • Objectives of Performance Audit
  • Areas of Performance Audit
  • Performance Audit Cycle
  • Performance Audit Standards
  • Examination of Policy Matters
  Chapter 2: The Planning Phase of Performance Audit [ PDF ] or [ MS Word ]
  • Introduction
  • General Surveys
  • Marking
  • Assessing Risks to Value for Money
  • Proposals for Performance Audit
  • Strategic Planning of Performance Audit Work
  • Conclusion
  Chapter 3: Planning Individual Performance Audit [ PDF ] or [ MS Word ]
  • Introduction
  • Information on Proposed Audit Areas
  • The Preliminary Study
  • Identifying Fundamental Issues
  • Confirmation of Examination
  • Audit Plan
  • Audit Objectives
  • Audit Scope
  • Audit Criteria
  • Audit Approach and Methodology
  • Audit Resources
  Chapter 4: Performance Audit Techniques [ PDF ] or [ MS Word ]
  • Introduction
  • Examination of Papers
  • Interviewing
  • Direct Observation
  • Case Studies
  • Benchmarking
  • Questionnaires
  • Surveys
  • Focus Groups
  • Flow-Charting
  • Statistical Analysis
  • Activity Analysis
  • Work Study 
  Chapter 5: The Examination Phase of Performance Audit [ PDF ] or [ MS Word ]
  • Introduction
  • Audit Evidence
  • Categories of Evidence
  • Audit Documentation
  • Key Performance Audit Questions
  • Performance Measurement
  • The Audit Team
  • Supervision and Monitoring of Audit Teams
  • Quality Assurance
  • Conclusion 
  Chapter 6: The Reporting Phase of Performance Audit [ PDF ] or [ MS Word ]
  • Introduction
  • Framing Conclusions and Recommendations
  • Objectives of Performance Audit Reports
  • Report Structure and Content
  • Stages in Reporting
  • The Draft Report
  • Consultation
  • Formal Clearance of Reports
  • Management Letters
  • Confidentiality
  • Impacts of Performance Audit
  • Publication of Final Report 
  Chapter 7: Follow-up of Performance Audit Reports [ PDF ] or [ MS Word ]
  • Introduction
  • Purpose and Elements of Follow-Up
  • The Public Accounts Committee
  • Evidence from Witnesses
  • Response by Audited Bodies 
  Appendices [ PDF ] or [ MS Word ]
  • Financial and Performance Audit - Comparison
  • Standards for Performance Audit
  • General Surveys
  • Example of Terms of Reference
  • Glossary of Audit and Related Terms
  • Abbreviations

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