Characteristics of a good criterion of the performance audit

Abstract

Performance audit criteria of economy, efficiency and effectiveness of the procedures and decisions of the managers of departments in an efficient and effective funding is targeted and can lead the way that leads to the adoption of waste reduction, increase productivity, reduces costs and ultimately achieves the desired goals of the organization. Auditing criteria, audit performance indicators are important because it is a judgment based on criteria. Auditing criteria of performance indicate that the actual operation will be measured against the ideal. Therefore, the selection criteria for auditors to audit its quality attributes (relevance - reliability - Neutrality - intelligible - complete) and its relevance to the subject of special attention are addressed. These criteria can be standard regulations by professional organizations and other similar organizations to obtain information about choosing between good and relevant criteria and the findings which can be useful in enhancing the quality of audit performance.