Audit & Assurance
Performance Auditeconomy, efficiency and effectiveness
A performance audit is an independent examination of a programme, function, operation or the management systems and procedures of a governmental or non-profit entity, to assess whether the entity is achieving economy, efficiency and effectiveness in the use of its available resources. Roots Global's dedicated performance auditors provide clients with the best guidance and assistance in performance auditing.
- Economy
- Efficiency
- Effectiveness
The three Es
What a performance audit measures
Economy
Whether resources are acquired at the right cost, in the right quantity and quality.
Efficiency
Whether resources are converted into outputs with minimal waste.
Effectiveness
Whether the programme, function or operation achieves its intended objectives.
Scope
Beyond financial controls and compliance
The scope of a performance audit extends beyond the verification of financial controls or compliance with policies. It looks for the existence of management measures that drive results.
- Leadership
- Employee empowerment
- Teamwork
- Risk assessment
- Management information
- Communication
- Resource allocation
- Productivity measurement
Our approach
Flexibility, imagination and analytical skill
Performance auditing requires flexibility, imagination and analytical skills to provide organisations with innovative solutions and new ideas.
Flexible methodology
Each engagement is shaped around the programme, function or operation under review.
Analytical rigour
Structured analysis of management systems, procedures and resource use.
Innovative solutions
Practical recommendations and new ideas that improve results, not just a list of findings.
Dedicated team
A dedicated team of performance auditors focused on this discipline.
Public & non-profit focus
Experience with governmental and non-profit entities accountable for public resources.
Management insight
Findings that inform leadership, communication and resource allocation decisions.
Who benefits
Organisations that need a performance audit
Government entities
Departments and authorities that must demonstrate value for money in the use of public resources.
Non-profit organisations
Charities and foundations accountable to donors, boards and regulators for how funds are used.
Programme & function owners
Leaders responsible for a specific programme, function or operation who want an independent view of its performance.
FAQs
Performance audit questions
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Explore ServiceSee how well your resources really perform
Talk to our performance audit team about an independent review of your programme or function.