Management of Auditing Standards In Government Institution

Focusing on enhancing government service delivery, performance auditing evaluates the efficiency and effectiveness of programs and organizations. Defined by various standards, it involves independent examinations based on evidence against established criteria. Originating in the late 1960s with the U.S. Government Accountability Office, this practice has expanded internationally, influencing auditing in Canada, Israel, and various U.S. states, supported by the International Organisation of Supreme Audit Institutions (INTOSAI).