Performance auditing strengthens public governance by enhancing the government’s accountability to the public for stewardship of resources and achievement of the community’s goals. Performance auditors issue rigorously researched and persuasive reports to recommend service delivery improvements, identify savings and revenue opportunities, and detect and deter fraud. An effective, independent performance audit function can increase a government’s credibility with the public, oversight agencies, granting authorities and bond markets.

Local governments can enact legislation, code and procedures to ensure the audit function’s organizational independence, that it follows professional auditing standards, has unrestricted access to the jurisdiction’s employees and records, and has sufficient funding. The governing body, usually through an audit committee, works with the auditor to help ensure stakeholder support and competent, objective, audit leadership and staff.