How Can Supreme Audit Institutions Select the Right Topics for Evaluations and Performance Audits? Results from the 2024 Meeting of the INTOSAI Working Group on Evaluation of Public Policies and Programs (WGEPPP)
Evaluations and performance audits require a robust selection process to ensure success. A thorough and systematic examination of potential performance audit topics allows the identification of those that present the highest risks and offer the greatest potential for improvement respectively. Furthermore, it facilitates determining the optimal timing for results to be integrated into the further development of respective public policies. Consequently, a well-considered selection of evaluation topics is more likely to influence existing public policies positively.
