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Resource: AICPA ASB May 2013
Operational Audits = Value for money Audit = Performance Audits
Performance audit objectives are what the audit is intended to accomplish. They identify the audit subject matter and performance aspects to be included, and may also include the potential findings and reporting elements that the auditors expect to develop. Performance audit objectives can be thought of as questions about the program that the auditors seek to answer based on evidence obtained and assessed against criteria. Performance audit objectives vary widely and include assessments of program effectiveness, economy, and efficiency; internal control; compliance; and prospective analyses. Audit objectives that focus on program effectiveness typically measure the extent to which a program is achieving its goals and objectives, while audit objectives that focus on economy and efficiency address the costs and resources used to achieve program results.
