Perf Measurement Systems RIAS 2016.pdf

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Performance Auditing (definition)
Performance auditing is an independent and objective
assessment of an entity’s activities, processes, internal
controls systems, governance and risk management,
with regard to one or more of the three aspects of
economy, efficiency and effectiveness, aiming to lead to
* This definition is based on that of the European Court of Auditors, adapted to the needs of the
internal audit profession and the EC environment.

“Improving Commission’s Performance”