Determining the Audit Approach
Legislative performance auditors often audit systems and practices, and a large portion of internal auditors’ work focuses on internal control systems. Audits of efficiency can likewise be centered on systems.
Audits of efficiency can also be conducted with a focus on operational results, with or without the inclusion of audit work on systems and practices (controls).
Thus, in theory, auditors can choose a “systems approach” or a “results approach” for their audit. In practice, a well-balanced audit includes aspects of both; it is simply a question of relative emphasis between the two.