Performance Auditing Guidelines: C&AG of India



Chapter 1:       Introduction


Chapter 2:       Strategic Planning and Selection of Subjects


Chapter 3:       Performance Audit Implementation Plan


Chapter 4:       Implementing the Performance Audit Plan


Chapter 5:       Evidence and Documentation

Chapter 6:       Reporting Process


Chapter 7:       Supervision, Review and Quality Control


Chapter 8:       Follow-up Procedures


Chapter 9:       Quality Assurance in Performance Audit


Chapter 10:     Critical Issues in Performance Audit


Appendix A:   Potential impacts of the Performance Audits


Appendix B:   Performance auditing in IT Environment


Appendix C:   Important Issues in the Performance Audit of Public Sector Programmes


Appendix D    Evidence Gathering Techniques