What is a Performance Audit?
A Performance Audit examines how well public entities, programmes and activities use public resources and whether they are achieving their intended results. It focuses on economy, efficiency and effectiveness and identifies opportunities for improvement.
Economy
We assess whether resources are obtained and managed at an appropriate cost while maintaining the required level of quality.
Efficiency
We examine how well an entity converts its people, funding and other resources into services, outputs and results.
Effectiveness
We assess whether programmes and activities are achieving their intended objectives and delivering the expected outcomes.
Improving Public Value
Our findings and recommendations help public entities identify improvements, reduce waste and deliver better services and outcomes.
Why Performance Audit Matters
Performance audits go beyond checking financial records. They provide independent insight into how public programmes and services are working and help promote better management, accountability and value for public resources.
Performance Audit Reports
Published Performance Audit Reports are available on our Downloads page. View Audit Reports →
Explore Other Audit Services
Learn more about the other audit services provided by the Kiribati Audit Office.