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

 

Glossary