Appendix to ISSAI 3100
4 2. The nature and benefits of performance auditing 2.1. What is performance auditing? Performance auditing is an independent and objective examination of government
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I N T O S A I Appendix to ISSAI 3100
www.issai.orgThe International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organisation of Supreme Audit Institutions, INTOSAI.
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