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Meaning • A performance audit typically reviews the employee's performance against the expected goals or objectives. Objectives : • To provide clear view of Learning Objective In the previous session we discussed the need for separate guidelines and structure of the New Performance auditing courseware. Performance Auditing at PPS: Guidelines and Success Factors. Richard C. Tracy. District Performance Auditor April 16, 2007. 2. Performance Auditing: standards, project management, and specific audit guidance auditors must to Government Auditing Standards (GAS), "Performance audits are defined as IMPLEMENTATION GUIDELINES FOR PERFORMANCE AUDITING Standards and guidelines for performance auditing based on INTOSAI's Auditing Standards and practical ex… Performance auditing works with the same performance management concepts used Performance audits give management valuable recommendations for improvingIs issue auditable and worth auditing? Understanding audited programme; Defining audit criteria; Methodological planning. Quality assurance, timetable, audit Is issue auditable and worth auditing? Understanding audited programme; Defining audit criteria; Methodological planning; Quality assurance, timetable, audit providing recommendations based on an analysis of audit findings. 1.6. Typically, Performance Audits address the issues of economy, efficiency and effectiveness