Certified Professional Public Buyer (CPPB) Practice Test

Disable ads (and more) with a membership for a one time $2.99 payment

Prepare for the Certified Professional Public Buyer Test with our engaging materials. Access multiple choice questions with hints and detailed explanations. Start your journey to certification success today!

Each practice test/flash card set has 50 randomly selected questions from a bank of over 500. You'll get a new set of questions each time!

Practice this question and more.

What is one of the main objectives of performance auditing?

To assess financial stability
To review efficiency and effectiveness
To ensure legal compliance
To monitor inventory levels

The correct answer is: 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.