Performance Management Systems and Strategies

METHODS AND TECHNIQUES OF PERFORMANCE AUDIT

Methods are the ways and procedures that lead to achieving the goals of performance audits. Techniques are the tools used to measure the achieved performance goals. Performance audit methods could be an analysis, synthesis, sorting, comparison, or a generalization. The process of analysis is defined as the method of breaking down the whole performance goals and objectives into different parts, and then examining each part separately. Through analysis we can get into the root of a given fact. Analysis reveals the nature of the managed processes, pinpointing the causes behind the variances from the desired state. As the process of analysis reveals the substance of audit facts and then explains the links ...