Performance Audit and Strategic Planning in Practice

This guide provides an overview of performance audit according to ISSAI 3000, emphasizing the importance of professional competence. It covers the requirements and standards for conducting a performance audit, key skills and knowledge required, and the focus of performance audits. It also delves into professional competence, audit topic selection, examples of audit topics, audit objectives, audit procedures, and the data gathering process. The conclusion summarises the significance of perfor...