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. |
Normative |
Efficiency results |
2. To assess change in efficiency of the application process over time. |
Descriptive |
Efficiency results |