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Audit Tips

Each edition of Audit Tips highlights good practices and provides practical advice for performance auditors on selected themes.


5 Considerations When Choosing Value Added Audits

Choosing an audit topic is a crucial moment in the performance audit process. Ultimately, audit topic selection reflects on the credibility and the relevance of the audit organization and on the usefulness of its audit reports. A good way of selecting the right audit topic is to aim to add value for the recipient of the audit report. A value added audit is more likely to be well received and to lead to concrete improvements. But what does “value added” really mean?

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