Also called "sound financial management audit" or "value for money audit". , which is wider in scope as it examines whether resources have been used in an optimal manner; the typical performance audit question is: "Were resources spent wisely and used in accordance with the principles of economy, efficiency and effectiveness?";
Saukta arī par “pareizas finanšu vadības revīziju” vai “naudas lietderīga izlietojuma revīziju”. daļa, kuras apjoms ir plašāks, jo tās laikā pārbauda, vai resursi izlietoti optimāli; tipisks izpildes revīzijas jautājums ir: “Vai resursi ir izlietoti saprātīgi un vai to izmantošana notika taupīgi, efektīvi un lietderīgi?”;