SIGIR will primarily conduct performance audits that assess the economy, efficiency, effectiveness, and results of Iraq reconstruction programs and operations. Audit objectives may include assessing:

• the extent to which legislative, regulatory, or organizational goals and objectives are being achieved;
• the relative ability of alternative approaches to yield better program performance or eliminate factors that inhibit program effectives;
• the relative cost and benefits or cost effectiveness of programs;
• whether a program produced intended results or produced effects that were not intended by the program’s objectives;
• the extent to which programs duplicate, overlap, or conflict with other related programs;
• whether the audited entity is following sound procurement practices;
• the validity and reliability of performance measures concerning program effectiveness and results, or economy and efficiency; and
• the existence, reliability, validity, or relevance of financial information related to the performance of a program.