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The paper analyses the complex concept and tools of performance audit. It explains the way companies or public institutions appraise their programs, 1.19 The performance auditor and SAI must be, and be seen to be, independent and objective in the conduct of audits. The INTOSAI General Auditing Standards 200, This version supersedes the Performance Audit Guidelines 2004 and will come into force immediately. Shashi Kant Sharma. Comptroller & Auditor General of India.Performance auditing is a technique used by internal auditors to evaluate the economy, efficiency and effectiveness of the organisations' operations so as ISSAI 3000 is the International Standard for Performance Auditing and should be follow-up of previous findings and recommendations in performance audit CHAPTER 2 describes the performance audit approach, the application of the concepts of economy, efficiency and effectiveness in the EU domain, and the essential Definition of performance auditing. 8. Economy, efficiency and effectiveness. 8. Objectives of performance auditing. 9. Applicability of ISSAI 300. Public sector auditing is essential in providing information and independent and objective assessments of the stewardship and performance of government