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 or externally, and 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 appropriate corrective actions. A performance audit is an important mechanism for improving electoral management, instituting good practice, improving public accountability and reinforcing institutional integrity.
