1. Describe the five (5) special features of performance auditing (5 Marks)
2. What ideas form the basis of performance auditing? Discuss (5 Marks)

Question 3

Public sector management generally displays a combination of two philosophies namely; rule-bound government administration and management by objectives and results. The choice of public management will affect performance auditing. Discuss (20 Marks)

Question 4

The INTOSAI General Auditing Standards 200, 2.1 common to SAIs which subscribe to INTOSAI standards are:

(a) the auditor and the SAI must be independent;

(b) the auditor and the SAI must possess the required competence; and

(c) the auditor and the SAI must exercise due care and concern in complying with the INTOSAI Auditing Standards.

Please elaborate on how this standard can be operationalised in conducting performance or any other audits the SAI undertakes within its mandate. (30 marks)