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094640 1 (1976-04-21)

handle is hein.gao/gaobaculb0001 and id is 1 raw text is: PERFORMANCE AUDITING--WHAT IS IT? by 094640 Ellsworth H. Morse, Jr. Assistant Comptroller General of the United States Presented atNinth Annual Governmental Seminar Sponsored by Missouri Society of CPAs Jefferso , ouri April 21, 1976 What is performance auditing? The first comment one might have about this question is that it is a good one. The second comment to be made, however, is that, at least in my judgment, it is an easy question to answer. My answer to the question is that all auditing can be called performance auditing--irrespective of labels which are .often attached in an effort to draw distinctions between audits of differing activities or with differing objectives. These labelling efforts, which result in such terms as financial auditing, management auditing, operational auditing, program auditing and yes--performance auditing--are seldom very successful in conveying precise meanings. No matter what the scope or objectives of his audit, the auditor is auditing the performance of people. He evaluates and reaches conclusions about how good a job they have done in carrying out their responsibilities. 70 97 Go

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