Among performance audits, the number and complexity of the planning issues can be even greater. The methodology for assessing the operating efficiency of an entity will be quite different from that for attempting to measure the effectiveness of a programme in achieving its stated objectives. These two kinds of audits involve collecting and analysing different kinds of data from different sources. Because of the potential difficulty of collecting the data needed for valid conclusions in some kinds of performance audits, the plan may need to provide a pre-test of the methodology to determine its feasibility. .
