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City Audit Office
Performance Audits "Operational Audits" determine whether City Departments and programs are operating economically, efficiently, effectively, and in compliance with applicable laws and regulations.
These audits include: (1) an economy and efficiency review, and (2) a program review. The economy and efficiency review determines if resources have been used efficiently. The program review, on the other hand, determine whether the resources are used effectively.
The types of government services are broad and therefore, the types of objective appropriate for performance/operational audit will vary. In its broadest context, audit objective might assess: Effectiveness, Efficiency, Economy, Compliance, Data reliability, Policy and other Prospective Evaluation and Risk Assessment.