The Performance Audit Division conducts three types of audits. Performance audits are designed to determine whether an agency is achieving the objectives established by the Legislature and managing its resources in an effective, economical, and efficient manner. These audits focus on programs and issues that are of particular interest to legislators and the public and make recommendations to improve agency operations. Sunset audits are performance audits that also answer specific questions set forth in the statutes to help the Legislature determine whether or not an agency should continue. Program evaluations assess a program's effectiveness and evaluate whether desired outcomes are being achieved.
Audits are conducted at the request of the Joint Legislative Audit Committee or under the provision of various laws, including Arizona’s Sunset Law, which mandates scheduled periodic review of state agencies.