The specific criteria for and issues covered by a performance audit will be governed by the activity or activities to be audited. For example, a performance audit of an EMB’s overall conduct of an election could use the following design criteria and address the following issues:

Election performance audit criteria

• Election preparation and design: logic and completeness of election planning
• Efficiency of election processes; cost to output ratios and resulting quality
• Effectiveness of election activities: the contribution made by the EMB’s services to election objectives
• Impact: effect of the EMB’s conduct of the election on the wider democratic environment and state stability
• Sustainability: ability to maintain a stream of benefits from the election

Specific election performance audit issues

• The appropriateness of the EMB’s regulations, policies, procedures, and performance standards for its election objectives
• The appropriateness of the EMB’s structure and culture for delivering election services to the expected service level standards
• The level of the EMB’s compliance with the election’s legal framework and its internal regulations and procedures
• The level of any conflicts and duplication within the EMB’s election activities, and between election and other EMB programmes
• The impact of the electoral system on the EMB’s systems and procedures
• The effectiveness and sustainability of the use of technology for election purposes
• The election knowledge levels of EMB members and staff, and effects of training and staff development on these
• The impacts of the EMB’s information campaigns
• The effectiveness of relationships between the EMB and other organisations with a role in the election
• The EMB’s performance in implementing the major election processes.