Although Audit Service has been conducting performance auditing for the past ten years, many public sector agencies are yet to appreciate the concept of performance auditing and the benefits to be derived from such audits. This deficiency has created the situation where performance auditors experience numerous challenges in the course of auditing. Performance auditing requires auditors to go beyond auditing the financial statements of public offices to examine how these offices use their resources and the impact of their activities.

Audit Service expects its officers and staff of audited entities to observe the following roles and responsibilities in the course of a performance audit. These roles and responsibilities may be supplemented by formal or informal administrative liaison arrangements.

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