Performance Audit is an independent, structured and objective examination of the efficiency and effectiveness of the management of public programs, activities and organisations, with due regards to the economy and the overall aim of leading to improvements.

Mandate

Audit Act 2013 Part 6, Performance Audit Section 43 - 47

The standards and guidelines issued by INTOSAI in conducting performance and environmental audit include:

• ISSAI 300   Fundamental Principles of Performance Auditing
• ISSAI 3000 Performance Audit Guidelines
• ISSAI 3100 Performance Audit Standards
• ISSAI 5110 Guidance on Conducting Audit Activities with Environmental Perspectives
• ISAAI 5120 Environmental Audit and Regularity Auditing
• ISSAI 5140 How SAIs may co-operate on the audit of international environmental accords