ABSTRACT
This chapter examines the concept of performance audit primarily from government premises. It explores the need for performance audits in the public sector, to ensure that citizens receive value for their taxes. The chapter describes that an audit that occupies the area between how the government and/or their agencies create value for money and how they comply with legislation, rules and policies can be viewed from different perspectives. The last type of extended performance audit covered in this chapter is the policy audit, which examines whether political programmes are financially appropriate. This type of audit is supported by Dittenhofer and Pollitt et al, and is carried out in countries such as Canada and Great Britain. The chapter discusses the potential for conflict between different performance auditor roles, and of the difficulties performance auditors have in maintaining the actual and apparent independence.
