ABSTRACT

Operationa Audit or Management Audit also called Performance Audit is an audit conducted to assess the ecefficiency is used to assess whether the use of resource as well as an organization that is used to achieve those objectives, while the effectiveness is used to assess how well the policies of the organizationto achieve goals.

Each type of entities would need to carry out performance audit, publlic sector is no exception, especially in the public sector company which main activity is public service performance assessment is ofonsiderable concern.

Keywords: Operational Audit, Management Audit, Entities