Performance audits help make the government more accountable by checking how well public money is spent. The guide in the document aims to help Audit Institutions in Indonesia do better Performance audits. It's meant for senior managers and workers in Audit Institutions to understand how to improve their work. The document focuses on challenges and strategies for carrying out Performance audits effectively. It also talks about the benefits of these audits for Audit Institutions, public administration, and society in general. Performance audits can help Audit Agencies improve efficiency and effectiveness in managing public funds, making sure they are used properly and wisely.