Performance audits are audits of the economy, efficiency or effectiveness with which the audited entity use its resources to achieve its goals.
Resources are scarce and should be used in the best possible way. The main reason for carrying out performance audits is that the audits can lead to better use of resources by public entity/entities and provide support to democratic government. Political goals and public commitments are often the starting points for performance audits. Performance audits do not question these political decisions but can point out unforeseen consequences regarding the implementation of such decisions. more >
The reports may be viewed and downloaded in PDF format.
Note: The NAC has not yet conducted any Performance Audit reports. They will appear here in the future.