Audit Performance Index methodology sets percentile-based scoring across audit parameters to grade and rank audit commissionerates.

The manual prescribes calculation of the Audit Performance Index by assigning percentile-based scores to specified parameters-taxpayers audited ratio, man-days utilization, detection per audit (20% top-five/80% others), recovery per audit (20% top-five/80% others), recovery-to-detection ratio, output per auditor, and paras closure rate-mapping each Commissionerate's performance to fixed score bands and aggregating those scores to derive final marks; rankings use total score with a defined tie-break sequence across specified parameters.

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