Which of the following is NOT a focus of performance audits?

Performance audits are designed to assess the effectiveness and efficiency of government programs and services. These audits focus on various aspects, including program effectiveness, which evaluates whether a program is achieving its intended outcomes, and economy and efficiency, which examine whether resources are being used in a cost-effective manner. Results measurement is also a critical aspect, as it involves assessing the actual results against the desired objectives.

Conformance with GAAP, or Generally Accepted Accounting Principles, pertains primarily to financial audits, which focus on whether financial statements are presented fairly, accurately, and in compliance with applicable accounting standards. While financial audits ensure that an organization’s accounting practices meet regulatory and statutory requirements, they do not primarily concern themselves with the performance aspects that performance audits address.

Therefore, since conformance with GAAP is not a primary focus of performance audits, it is correctly identified as the answer. This distinction highlights the differences between performance audits aimed at assessing program effectiveness and financial audits aimed at ensuring compliance with accounting standards. Understanding these distinctions is crucial for comprehending the functions and objectives of different types of audits in the governmental environment.