Certified Professional Public Buyer (CPPB) Practice Test 2025 – All-in-One Guide for Guaranteed Exam Success!

Question: 1 / 620

What is one of the main objectives of performance auditing?

To assess financial stability

To review efficiency and effectiveness

One of the main objectives of performance auditing is to review efficiency and effectiveness. Performance audits focus on evaluating how well an organization is achieving its goals and objectives, especially in terms of resource utilization and service delivery. By examining processes and outcomes, a performance audit seeks to determine if operations are being conducted in an efficient manner and whether they achieve intended results. This form of auditing helps organizations identify areas for improvement, optimize operations, and enhance overall performance. Unlike financial audits or compliance-focused audits, which primarily assess monetary transactions or adherence to regulations, performance audits emphasize the effectiveness of program activities and the efficient use of resources, making the understanding of efficiency and effectiveness central to their purpose.

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To ensure legal compliance

To monitor inventory levels

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