| 释义 |
performance audit
Performance AuditA measurement and report of the effectiveness and results of certain business procedures. Performance audits are usually performed internally, and check to see that procedures have their intended effect. Unlike a compliance audit, which simply ensures that procedures are being followed, performance audits challenge the assumptions and goals of procedures, with an eye toward improving efficiency. A performance audit may recommend changes in procedures resulting from observed inefficiencies in existing procedures. See also: Audit, Assurance.performance audit See management audit. |