During fiscal cuts and greater demand for accountability of public spending, public sector entities must achieve their mission in the most effective, efficient, and economical (3E’s) way. Performance auditing plays a significant role in evaluating performance and management in terms of above 3E’s, and gives recommendations on how to improve performance. For junior and experienced performance auditors, other external and internal auditors that are new to performance auditing, this workshop will provide tools of efficient performance audit. By learning how to understand concept of 3 E’s, how to approach and conduct performance audit, public sector auditors will be able to upgrade audit techniques that will help them ensure that public sector organization is working toward improving performance.