Performance audits involve both internal examination – that is, a review of the EMB’s policies and records relevant to the audit, and interviews with relevant EMB members; and external examination – interviews with the EMB’s stakeholders and review of media and other reports on EMB activities so as to obtain the external perception of the EMB’s performance. These audits would commonly undertake both cost-benefit and cost-effectiveness analyses, and use performance indicators – those included by the EMB in its strategic plan, where these are appropriate - and the service level standards either defined by the EMB or expected by its stakeholders, to assess the EMB’s performance against its strategic objectives.

Components of a performance audit would usually include:

1. interviewing the principal stakeholders, such as political parties, voters, members of the legislature, civil society organisations, media organisations, relevant government ministries and agencies, and suppliers. This may include joint consultation with stakeholders at workshops or seminars;
2. interviewing EMB members, secretariat staff, and, where relevant, temporary staff or contractors engaged for the activities being reviewed;
3. examining the EMB’s strategic plan, management structure, relevant policies, operational plans, and task assignments, and the implementation of these planned activities; and
4. reviewing relevant constitutional instruments, laws, regulations, court or tribunal decisions, codes of conduct, and the EMBs computer and other systems, reports, procedures, manuals, guidelines, and relevant records.