The concepts of economy, efficiency, and effectiveness – commonly referred to as the “three Es” – form the basis of operational and performance auditing. This type of auditing provides better support for senior management, executive boards and audit advisory committees. 

Introducing operational and performance auditing into the internal audit toolkit will build a better equipped internal audit function. Operational and performance auditing assists management identify problems or weaknesses and improving their operations. These audits can help organisations become more efficient, drive better performance, and provide more value.
This training course will explore the key differences that make operational and performance auditing significant for organisations. 
 
Learning Outcomes 
By the end of the training course, the participant will be able to:

• identify topics for operational and performance auditing
• apply an operational and performance audit methodology
• create the evaluation design for an operational and performance audit
• apply additional audit methods in fieldwork
• validate and report findings.
• Create a well-founded assignment plan.