Outline: Performance audit under the internal audit is also auditing the public sector foundations and nonprofit organizations, but the extent is not known, practiced, and does not seem to be extended. In the private sector profit and non profit organizations

Performance audit is more complex and demanding verification of compliance, compared his goal is more involved in the process aa formal audit institution used to gather evidence to enable the auditor to issue an opinion to form and thus the communication test how far the organization has its resources economically, efficiently and effectively. Â Â If such a practice certainly an element of value judgments included in the name of the auditor, also has a robust methodology to help answer a fairly objective for the operation of this call.

Performance audit is that they add value by an impartial, fact-based, information on testing and reporting on the integrity, economy and operational effectiveness and efficiency and performance of government programs.

Performance Audit is a response to these new challenges in public sector management, the audit promotes the concepts and principles of the listeners to go public in matters of traditional compliance and enable them to allow a study of the performance of the executive in a general situation. It promotes public accountability and is an aid to good governance. accountability continues to understand the concepts of traditional tests, for one? “audits of financial compliance, and decency? but it is also planned to eliminate the equity toa, ethics and environment, while assessing the effectiveness of a program or activity. During this program you will discuss all these concepts and best practices in audit.

I am convinced that a new performance audit techniques (techniques Wahid) I am sure that this verification technology in an easy but effective way of helping established. I heard this article (Wahid technical) performance audit> definition, appearance, fundamental questions, ideas, needs, Perf-verification versus audit committee, the objectives and scope discussed in the criteria, this exam preparation section have been experienced in the audit

A good performance audit was to the trouble to understand the conditions and the ability to ask the right questions of accounts, etc. by survey of a representative to sue for peace. Technical Wahid is an important objective of financial management in any organization, established internal controls, so that mistakes, errors and irregularities occurring or detected to prevent Wahid These techniques, which shows the importance and reliability made this following:.

Introduction : One of the main reasons why the audit is to enable the government to demonstrate public accountability responsibilities have been fulfilled. National ministries and provincial and local elections, institutions funded and public companies can greatly benefit from the performance audit.

The choice of technology depends on the type of activity audited, the depth and extent of the IP audit, processing customs, etc. To determine a particular technique, the goal must also take account of the action and check the ability of a limited time, complementary aspects

Wahid techniques â? (The meaning and reliability for the performance audit)

These techniques are closely and directly from the way the way the check is made determined. Wahid techniques use a variety of methods to ensure the reliability of resulting data, the quality needed to identify the real causes of variations, and scale is needed to draw general conclusions on a preferred level. Wahid techniques to determine the most important technology, the importance and reliable solution, verification completely, Wahid techniques to classify the following techniques of performance auditing,

Performance Audit + = analysis of documentary evidence / questionnaire. + + + Hub Group interview direct observation

A good performance review should focus on the good sense of balance, understanding the situation and the ability to control

request written evidence :

The auditor must be a form of audit report, which is used for its intended use and in writing or in another form. For situations in auditing public entities are subject to laws folders. Accounts can have various shapes of the audit reports include written reports, letters, briefing slides and other presentation materials.

written evidence of the ability to perform tests and performance evaluation provides probably one of the five components of the technical Wahid. Written evidence is an important part of the audit cycle performance is written evidence of the administration of the proposed changes by the first part of the audit cycle performance of this document, the problems associated with this process increased. The criteria can be assessed by a written document will be presented. A possible mechanism for the identification and classification is proposed and discussed strategies to optimize the validity and reliability of this evaluation. A timetable for implementation is.

suggested

If you are asked to demonstrate the effectiveness, or revision of the planning and implementation, organization of internal controls need to see written documentation to the statutory accounts that the checks are intended to be effective, and can prove to the freedom they implemented and operating effectively. Authorities

Published should talk to a complete process from start to finish. Documentation must meet and focus particularly on areas where errors are more likely in the financial reporting process can happen, and the process of internal control system and plans to check them. The powers may safely if it is satisfied:

01 Visit the specific risks of errors (or fraud) in a process, or where the monitoring

necessary

02 Describes the controls for to prevent and detect risks

Display recognized

03 performing these checks, among those conducting the inspection, if the person’s primary responsibility is gone

04th Specifies how the race control

05th Describes how to view the evidence objectively care or identification checks that were meant to be.

06th Describes what is left behind physical evidence is,

In the report, auditors must provide proof of satisfactory results and appropriate conclusions with regard to support audit objective. Clearly developed findings support the managers of error or controlled entity in understanding the need to take action-cons. If the listener is able to sufficiently develop the elements of the statement, they should make recommendations for corrective action if they are within the scope of the audit objectives is important.

However, the extent to which the materials developed for the determination of audit objectives. Thus, the determination of all results or to the extent the auditor to achieve the audit objectives.

criteria written evidence :

The following criteria are optional, as in the evaluation of a written presentation of an important audit .

Title : The title should be considered a signal of the area of clinical activity and

test question

Introduction : This should be a report on how a field audit has been important. The principles of learning performance, it should be mentioned, and described their origin. The technique of data collection and analysis should be clearly indicated. quantitative test should include reports describe how the study population was recognized.

Results : This part should relate to performance monitoring all applicable results, tabulation, and statistical testing should be used accordingly

/ strong>: This section should address the following:

>

01 The technique used, including their advantages and limitations, such as the validity and reliability of the scale and likely sources of bias.

02 The results and reflects the difficulty in interpreting the results.

03 The reasons why the calculated power failed, the principles that had been established. If the performance was acceptable, it should be a detail with reference to the reasons for suspecting that this is not the case.

04th Proper termination results and implications for practice on the areas where recommended changes. should be

05 If necessary

performance was acceptable, the author argued the factors that facilitate the implementation of this.

(PART -02 Done.> To continue)> Verification Request