In a performance audit, what we do is set the objective of that audit. We determine what we want to look at. We then establish criteria. We establish what the benchmarks are, what we can measure against. Certainly, in a performance audit, we attempt to look at indicators, whether they be financial or performance indicators, and include those in the audits. Some performance audits focus more on numbers than others, whether they be performance numbers or financial numbers. Some performance audits lend themselves less to that type of review, but it's a consideration we have every time we're planning a performance audit.
On May 21st, 2013. See this statement in context.