Yes. It's certainly very fair to say that a number of developing countries are working their way through, trying to do performance audits. Performance audits are different from financial audits. The underlying concept is the same in that you're essentially trying to answer a question. You're trying to gather enough evidence to draw a conclusion.
Financial audits are much more structured. From year to year they are pretty similar, and you do financial audits of the same things every year.
Performance audits are different in that every time you're looking at something different. It may be something that's never been looked at before, or if it has been looked at before, that was maybe five or ten years in the past. So they're very different.
I think a lot of developing countries struggle to understand that difference and get to the point where they can do good performance audits.