A performance audit’s output could be expected to include information related to the activities or processes being audited and recommendations targeted at assisting the EMB and its oversight bodies to improve their services to stakeholders.
Performance audits can have a wide range of impacts, on both the EMB and stakeholders’ perceptions of it. These impacts can include savings in the use of resources, higher efficiency, strengthened management policies and practices, improved service quality and a better understanding of accountability.
