Services · Sustainability

Performance Audit

PER

Conducts performance audit procedures assessing economy, efficiency, effectiveness and value-for-money aspects of selected finance or operational areas.

What changes

Stronger accountability, transparency, risk management, assurance coverage and governance oversight.

What you get

Performance audit plan and programme, risk-based, with sampling plan PER001
KPI and 3Es analysis workbook PER002
Performance audit report with risk-rated findings, root cause analysis of recurring observations and prioritised recommendations PER003
Recommendation implementation tracker PER004

What has to come first

NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Needs assessment findings steer the selection of audit areas and provide the maturity baseline
IACInternal Audit Charter Recommended

An approved Internal Audit Charter gives the performance audit its mandate, independence and access rights
PMKDevelop smart KPIs on performance management of the finance department Recommended

Agreed KPIs at organisational and departmental level give the audit its benchmarks

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Board / Audit & Risk Committee	Receives the report, oversees follow-up
HNS Secretary General	Acts on cross-cutting recommendations
HNS Finance Director	Owns finance-area corrective actions
Department heads and process owners	Auditees; implement recommendations
HNS Internal Audit function	Executes or co-delivers the audit
GFDC delivery team	Leads or supports delivery (FD Manager)

How it is measured

Indicator	Target	Evidence
Performance audit completed and report presented to the Audit Committee within target time of kick-off	12 weeks	Final report PER003; Audit Committee minutes
Sampling plan documented and approved before fieldwork starts	100% of audits	Approved audit plan and programme PER001
Recurring observations with a formal root cause analysis on file	100%	RCA section of PER003; MLC003 worksheets
Recommendations implemented by the agreed deadline	At least 80% within 12 months	PER004 tracker; follow-up audit report

Tools

6 of 6 ready to download.

PER001 Performance audit plan and programme with sampling plan Template DOCX
PER002 KPI and 3Es analysis workbook Template XLSX
PER003 Performance audit report with risk-rated findings, RCA and recommendations Template DOCX
PER004 Recommendation implementation tracker Template XLSX
IAF003 Standard working paper templates and file index Template DOCX
MLC003 Root cause analysis worksheet Template XLSX

Standards

IIA International Professional Practices Framework (IPPF)
COSO Internal Control - Integrated Framework
GFDC Operational Framework (intake, triage, service workflow)
HNS Internal Audit Charter and risk-based audit plan
IIA Internal Audit Competency Framework
Root cause analysis techniques (5 Whys, Ishikawa diagram)
ISO 19011 Guidelines for Auditing Management Systems

Describe the problem, not the service

You do not need to know which of the 124 to ask for.

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