Directorate General of Audit And Introduction to Quality Assurance Review And Audit Performance Index Programme - Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC]
Directorate General of Audit And Introduction to Quality Assurance Review And Audit Performance Index Programme - Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC]
Audit Performance Index uses percentile scoring to compare audit parameters, treating the top performer as the benchmark. Audit Performance Index uses seven specified parameters-ratios and amounts-to compare Audit Commissionerates. Four indicators are ratio-based and ... Summary
Audit Performance Index uses percentile scoring to compare audit parameters, treating the top performer as the benchmark.
Audit Performance Index uses seven specified parameters-ratios and amounts-to compare Audit Commissionerates. Four indicators are ratio-based and expressed as percentages; three are amount-based in rupees. For each parameter a percentile score is calculated by taking the highest observed value as the 100th percentile and showing other values relative to that benchmark, and the resulting percentile comparisons across all indicators produce the API for relative performance assessment.
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