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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 regulatory inspection and enforcement function’s operational efficiency performance meets appropriate benchmarks, standards, or key performance targets.


Efficiency results

2. To assess change in efficiency of the regulatory inspection and enforcement function over time


Efficiency results