Before a performance audit for effectiveness can be performed, there must be:
A) a review performed by either an independent or an internal auditor.
B) a financial audit by an internal auditor.
C) a financial audit by an independent auditor.
D) specific criteria developed to define effectiveness.

Question

Quizplus · Accepted Answer

Specific criteria for defining effectiveness must be established before conducting a performance audit for effectiveness. Without clearly defined criteria, it would be difficult to evaluate the performance of an organization or program. Reviews and financial audits may provide useful information, but they do not necessarily establish the criteria for determining effectiveness.

Before a Performance Audit for Effectiveness Can Be Performed, There