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Practice Guide to Auditing Efficiency

Sample Objectives with a Results Emphasis

Examples of objectives applicable to audits with a results emphasis are listed in Table 4.

Table 4 – Sample Objectives of an Audit with a Results Emphasis

Sample Objective

Type of Objective

Focus of Objective

1. To determine whether the application process’s operational efficiency performance meets appropriate benchmarks, standards, or key performance targets.


Efficiency results

2. To assess change in efficiency of the application process over time.


Efficiency results

Note that the objectives in Table 4 are not the only possible audit objectives. The audit objectives may combine both systems and results or a performance audit might include objectives that relate to areas other than efficiency, such as economy, effectiveness, or compliance. (See “Determining the Audit Focus” in the Practice Guide.) The selection of audit objectives will be influenced by the audit office’s mandate and goals as well as the specific program or licence being audited.