Performance audits and the audit of performance information
In this lesson, you'll learn the critical distinction between performance audits and the audit of performance information—two related but separate concepts that appear in the Advanced Audit and Assurance exam.
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In this lesson
- 0:00 Understanding public sector auditing
- 0:45 Why public sector performance matters
- 1:32 Performance information audits explained
- 2:08 Performance audits vs information audits
About this lesson
You'll discover why public sector organisations like hospitals, schools, and local authorities must publish performance information, and understand the auditor's role in verifying that this information is credible, useful, and accurate. The lesson covers the practical differences between auditing performance information against predetermined objectives and conducting broader value-for-money audits, helping you grasp what you actually need to know for your exam and why public sector accountability matters.
Duration: 3m
Transcript
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