performance auditing
Post on 23-Dec-2021
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PERFORMANCE AUDITING
Herwig Cleuren
Netherlands Court of Audit
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PERFORMANCE AUDIT
VALUE FOR MONEY AUDIT
• Economy
• Efficiency
• Effectiveness
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INPUT → PROCES → OUTPUT → - EFFECT
-IMPACT
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• FUNCTIONING OF GOVERNMENATL INSTITUTIONS
• FINANCIAL REGULARITY
• ORGANIZATIONAL EFFICIENCY
• IMPLEMENTATION and SERVICE DELIVERY
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Legal system Democracy
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Focus on Three Gaps:
• Responsive Gap
• Policy Design Gap
• Delivery Gap
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22 May 2015 7
1. Responsive Gap: Impacts
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22 May 2015 8
2. Policy Design Gap
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22 May 2015
Eurosai Training Event 9
3. Delivery Gap
• Has the designed policy been fully implemented / delivered? In terms of:
• Resources
• People
• Time
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Algemene Rekenkamer | Postbus 20015 | 2500 EA Den Haag
JSF-onderzoek
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Gap between ambitions and capacity
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