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Practice Guide to Auditing Efficiency

Selecting Audit Criteria

Each audit is unique due to the auditor’s mandate, audit focus, audit objectives, risks identified while obtaining knowledge of business, and the way the auditee approaches the achievement of efficiency in the application process. 

The following sections suggest criteria for auditing application processes categorized according to whether the audit emphasizes systems or results, and according to the seven management activities enabling efficiency described in the Practice Guide.