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Performance Management Systems and Strategies by Dipak Kumar Bhattacharyya

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PERFORMANCE DATA RELIABILITY AUDIT (DRA)

Data Reliability Audit (DRA) is basically performance audit to ensure accuracy and precession level of observations. Performance audit assesses the degree of economy, efficiency, and effectiveness in the use of human, financial, and material resources at a level of organization unit, organization, or certain actions. This type of internal audit examines processes and systems of an auditee in particular.

Performance audit and financial audit have much in common. These two types of audit may involve the same kind of tasks, namely, the measuring and explanation of the performance of an auditee. They also rely on similar data collection methods. While performance auditors have their sights on efficiency, financial ...

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