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eurovoc (pub)
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inScheme:
  - 100141
  - 100230
prefLabel:
  en: 'performance audit'
  fr: 'audit de la performance'
altLabel:
  en:
    - 'sound financial management audit'
    - 'value for money audit'
    - 'performance auditing'
    - VFM
    - 'value-for-money audit'
  fr:
    - 'audit de la gestion'
    - 'contrôle de la bonne gestion financière'
    - 'audit de la bonne gestion financière'
    - 'contrôle du rapport coût/efficacité'
definition:
  en: "An independent examination of the efficiency and effectiveness of government undertakings, programmes or organisations, with due regard to economy and aimed at leading to improvements.\n"
  fr: "L'examen indépendant de l'efficience et de l'efficacité d'engagements, de programmes ou d'organisations du gouvernement, compte dûment tenu des impératifs d'économie, avec pour objectif d'apporter des améliorations.\n"
broader:
  - 4675
notation:
  - c_b3d1a308