It is not a primary purpose of a performance audit to provide:
A) a means of assurance that internal controls are functioning as planned.
B) a measure of management performance in meeting organisation goals.
C) the results of internal examinations of financial and accounting matters to a company's top-level management.
D) an aid to the external auditor who is conducting the examination of the financial report.

Question

Quizplus · Accepted Answer

Performance audits focus on assessing the efficiency, effectiveness, and economy of operations, rather than aiding external auditors in examining financial reports.

It Is Not a Primary Purpose of a Performance Audit