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What (who) is performance audit - definition
Performance audit
Performance audit refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.Performance Auditing Definition (Feb 2014) INTOSAI and GAO The examination is objective and systematic, generally using structured and professionally adopted methodologies.
Government performance auditing
Government performance auditing focuses on improving how governments provide programs and services. While there is no one universally agreed upon definition, there are key definitions which capture the scope of government performance auditing.
Audit trail
CHRONOLOGICAL RECORD OF EVENTS OR TRANSACTIONS THAT PROVIDE DOCUMENTARY EVIDENCE OF THE SEQUENCE OF ACTIVITIES THAT HAVE AFFECTED AT ANY TIME A SPECIFIC OPERATION, PROCEDURE, OR EVENT
Audit Trail; Audit log
An audit trail (also called audit log) is a security-relevant chronological record, set of records, and/or destination and source of records that provide documentary evidence of the sequence of activities that have affected at any time a specific operation, procedure, event, or device. Audit records typically result from activities such as financial transactions, scientific research and health care data transactions, or communications by individual people, systems, accounts, or other entities.
