Encyklopedia Administracji Publicznej MW Pivot Skin

PERFORMANCE AUDIT – refers to the control of savings, efficiency and effectiveness, and includes: control of savings in administrative operations in accordance with sound principles and practice of administration or activity and economic practice; monitoring the efficiency of the use of human, financial and other resources, including the examination of information systems, performance indicators and monitoring systems, as well as the procedures used by the audited entities to address identified deficiencies; control of the effectiveness of action in relation to the achievement of the objectives of the controlled entity and control of the actual effects of the activity as compared to the intended effects. This type of audit tasks arose from the need to analyse the savings, efficiency and effectiveness of public programmes and institutions. In Poland, the Supreme Audit Office is the supreme control body. In the field of t.i.a. SAO applies the INTOSAI Standards and the ISSAI Good Practices. The auditors of the European institutions are bound by the guidelines of the European Court of Auditors. Internal auditors also use good practices and guides issued by the Institute of Internal Auditors (→ audit) [ Ł. Małecki-Tepicht ].

Literature: Podręcznik kontroli wykonania zadań [Performance Audit Manual], European Court of Auditors, Bruksela 2002 ■ Standardy i wytyczne kontroli wykonania zadań na podstawie standardów kontroli INTOSAI i praktyki - ISSAI 3000 [Standards and guidelines for performance audit based on INTOSAI audit standards and ISSAI 3000 practices], Supreme Audit Office, Warszawa 2009 ■ Standards ISSAI 100 • ISSAI 200 • ISSAI 300 • ISSAI 400, Supreme Audit Office, Warszawa 2016.