Examples of using Performance auditing in English and their translations into Arabic
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Performance Auditing(Google Analytics).
(a) Create effective evaluation and performance auditing systems.
Subject Matter Expert in Performance Auditing, Governance, and,Performance Management for the World Bank working with the Russian Federation, Moscow, March 2011.
The document reflects the experience of SAIs with a long tradition andwell-established standards of performance auditing.
Executive education and subject matter expert in performance auditing, governance, and performance management.
Performance auditing is the discipline whereby external auditors independently assess the extent to which an organization has utilized the resources at its disposal in an economical, efficient and effective manner to achieve stated objectives(see definition in the box below).
A The International Standards of Supreme Audit Institutions define performance auditing for public sector external auditors(ISSAI 3000).
The Board defines performance auditing as the discipline whereby external auditors independently assess the extent to which an organization has utilized the resources at its disposal in an economical, efficient and effective manner to achieve stated objectives(ibid., para. 10).
Regulation 7.5 does not, however,fully and clearly encapsulate all the elements of modern public sector performance auditing, particularly in relation to the economy and effectiveness of operations.
Performance auditing also enables the external auditors to use their unique position, access and expertise to add value to an organization by identifying ways in which activities and operations can be delivered more cost-effectively and making appropriate recommendations for improvement.
(b) Amend regulation 7.5 to bring it in line with the currentpractice of public sector external audit and performance auditing when the Financial Regulations and Rules of the United Nations are next revised; and/or.
The Board further states that performance auditing also enables external auditors to use their unique position, access and expertise to add value to an organization by identifying ways in which activities and operations can be delivered more cost-effectively and making appropriate recommendations for improvement(ibid., para. 14).
(b) Amend regulation 7.5 to bring it in line with the currentpractice of public sector external audit and performance auditing when the Financial Regulations and Rules of the United Nations are next revised; and/or.
Initiatives during the reporting period included in-house seminars organized by the Inspection and Evaluation Division on a broad range of topics, including evaluation of the European Commission; the evaluation functions in UNDP, the United Nations Children ' s Fund(UNICEF), the Department of Public Information, the Office for the Coordination of Humanitarian Affairs and the Department of Peacekeeping Operations;humanitarian evaluation; and performance auditing; and workshops on qualitative data analysis, statistical software and graphical presentations.
Accountability andtransparency presuppose public insight into the activities of public organizations; and performance auditing is a way for legislatures and citizens to obtain such insight into the management and outcomes of administrative and operational activities.
Note: a distinction is made between regularity(financial) auditing, which focuses on compliance with applicable statutes and regulations; and performance auditing, which is concerned with relevance, economy, efficiency and effectiveness.
Since its inception, the Board has utilized audit approaches as they have evolved in the public sector,including performance auditing, to examine" managerial issues" under regulation 7.5, using its discretionary mandate to select topics for examination and reporting on the results in its long-form reports.
Outsourced functions include consulting or technical support for regulators;advisory services or expert panels; performance auditing; preparation of public consultation documents; dispute resolution, etc.
West Virginia Legislative Auditor's Office Performance Evaluation andResearch Division This example of a state governmental's performance auditing office includes links to several detailed reports which include methodology, evaluations results, recommendations and action plans.
The Advisory Committee notes that, in accordance with regulation 7.5, the Board of Auditors has, since its inception, utilized audit approaches as they haveevolved in the public sector, including performance auditing, to examine" managerial issues" and that it has used its discretionary mandate to select topics for examination, reporting on the results in its long-form reports(A/66/747 and Corr.1, para. 15).
Performance audit and the role of the external audit. .
Mill Performance Audits.
Establish a framework for the further development of performance audit methodology and professional development.
Performance audit of the Global Compact Initiative.
Establishment of a programme performance audit system.
Creating a balanced scorecard(business performance audit).
While there are some commonalities between evaluation and programme performance audit, evaluation is distinct from inspection, investigation and financial and compliance audit. .
Performance audit and performance budgeting, The World Bank, The Russian Federation Ministry of Finance, Moscow, March 2011.
The Committee looks forward to reviewing the results of the 2011 performance audit and the 2012 evaluation.
In the past, the Advisory Committee has welcomed theincreasing practice of the Board of Auditors to expand performance audit.