摘要：AbstractWithout specialized management, capital projects are at risk of cost overruns, delays, and failures. The need is greater than ever for careful oversight, especially for projects with multiple funding sources. Performance audit is commonly a requirement on many types of projects, yet current approaches to establishing the scope of capital performance audit are highly variable, and formal standards exist but are known to focus on engagement (not project) management. Economy, efficiency, and effectiveness, integral to the definition and expectations of performance audit, are rarely addressed in practice.Building on previous exploration of key elements and scopes of performance audit, this paper looks to existing published guidance in project assessment, with the goal of identifying from these methodologies key elements that may be helpful in defining a new, flexible, and portable methodology for effective project and program performance audit.
关键词：Audit;project performance;risk management;assurance;project health
