It is about auditing systems and processes for planning, managing, and reporting performance including strategic planning, budgeting, performance monitoring, and analysis. These audits helps to improve the underlying systems organizations use to improve performance and achieve accountability.

These audits include systematic evaluation of the entire performance management process starting with:

• Organizational goals setting process
• Framework assessment
• Baseline review
• The drill down process - KRA/ KPI / Functional goals and MetrICS International Certification systems
• Appraisal process
• Data capturing process and data integrity assessment
• Controls of underlying support system
• Monitoring and evaluation process