Answer:
The correct answer is c. Appraisal of the environment and comparison against established criteria.
Step-by-step explanation:
Performance audit is defined as a systematic, multidisciplinary, independent and objective review of the operation, programs and projects carried out by an organization and focuses mainly on evaluation to determine if its management has performed in terms of economy, efficiency and effectiveness.
The performance audit emphasizes how the different areas of a company have impacted the target market with their actions, considering the relevant results and real progress in achieving the objectives and goals.
Among its main technical tools we can distinguish the matrix of results indicators, which allows to efficiently link the objectives of the company and the results expected to be obtained in each of them, as well as the measurement indexes necessary for its monitoring and evaluation.