Performance Audit and Assessment

​​​​​Performance Audit​​

Performance a​udit includes:

1. Verifying the effectiveness of optimal use of available res​ourc​es “inputs” in delivering the required “outputs​”, and assess to what extent organisational effectiveness and proper conduct of work have been ​achieved.

2. Examining deviations that have arisen in the course of performing duties and activities, and identifying the causes of these deviations.

3. Verifying the cost-effectiveness and quality of completed work and that it was implemented at the appropriate time and place.

4. Verifying the extent of achievement by audited entities of their objectives and of their contribution to the achievement of the general strategic objectives and plans of the Government.

5. Verifying the extent of achievement of prescribed performance goals with a view to improving the performance of audited entities.

6. Verifying that audited entities adopts responsible accounting rules and principles.​
   

Capital Pro​jects Audit

The Authority conducts audits of Capital Projects of relevant audited entitie​s in order to verify their efficiency and effectiveness. This includes the following:

1. Independent assessment of project performance, including:

• schedule analysis.

• earned value analysis and assessment.

• cost / financial performance assessment (including cash flow analysis and payments) and.

• all other relevant project KPIs.​
  

2. ​​Analyzing the extent and root cause of deviations / variations that have arisen in the course of delivering the project(s).

3. Verifying the cost-effectiveness and quality of completed work and that it was implemented appropriately.

4. Assessing delivery of the project(s) against international best practice and, where possible, making positive observations on the same where this is evident.

5. Assessment, and where possible quantification, of project risk to establish the efficiency and effectiveness of the project delivery process and provisions made against such risk.

6. Review of project procurement, ensuring this is administered efficiently and effectively against international best practice, relevant laws and regulations in the Emirate of Dubai and in the spirit of fair and transparent competition, and

7. Assessment of all relevant project controls, measuring their efficiency and effectiveness against international best practice and also the audited entities overarching policies and procedures.
   

Macro Assessment​​

The Authority developed eight (8) macro assessment models, based on recognized frameworks and/or standards, to assess the related practices within its audited entities in terms of the processes, tools and techniques. These models are:

1. Governance: based on the leading practices.

2. Performance Management System: based on a framework dev​eloped in coordination with KPI Institute.

3. Enterprise Risk Management: based on COSO - ERM Framework 2017.

4. Internal Control: is based on COSO - Internal Control Framework 2013.

5. Internal Audit: based on the International Professional Practices Framework (IPPF) 2017 of the Institute of Internal Auditors (IIA).

6. Compliance Management System: is based on ISO 19600: 2014.

7. IT Governance and Management Framework: based on COBIT 2019.

8. Lines of Defense: based on lines of defense model.