Compliance Audit (CA) focuses on whether a particular subject matter is in compliance with authorities identified as criteria. The subject matter of the compliance audit is determined by the audit scope and objective.
Compliance audit may be concerned with regularity i.e. adherence to formal criteria of laws, rules and regulations or agreements. It may be concerned with propriety i.e. observance of general principles of sound public sector management, the conduct of public officials or cannons of financial propriety.
Further information about CA:
●Government Auditing Standards of Bangladesh 2021 (Chapter 09: Compliance Audit)
● Compliance Audit Guidelines
Performance Audit (PA) focuses on whether interventions, programmes, and institutions are performing in accordance with the principles of economy, efficiency, and effectiveness and whether there is room for improvement. The subject matter of a performance audit is defined by the audit objectives.
Further information about PA:
●Government Auditing Standards of Bangladesh 2021 (Chapter 08: Performance Audit)