Performance audits are an objective, independent, and systematic examination of an EMB’s activities and management systems to assess how effectively, efficiently, and economically it has used its resources. They may be conducted internally by the EMB, or as an external review of the EMB. They may cover the whole range of an EMB’s activities or focus on a particular function or programme. Performance audits identify strengths and weaknesses in an EMB’s activities, and recommend any appropriate corrective actions. A performance audit is an important mechanism for improving electoral management, instituting good practice, improving public accountability, and reinforcing institutional integrity.