Q.4 Brief about Performance Audit: निष्पादन अंकेक्षण पर संक्षिप्त टिप्पणी लिखिए।
Ans: In conducting a performance audit, an assessment of the organisation’s operations is done to determine if specific programmes are operationalising to achieve stated goals. It seeks to find out whether resources have been utilised properly in an optimum manner. It also assesses the extent to
which resources are put to effective use. It is an independent, objective, and reliable examination of the organisations, their programmes, activities, whether they are operating in accordance with the principles of economy, efficiency and effectiveness.