参考答案：A value for money audit focuses on whether the best combination of services has been obtained for the lowest level of resources.In performing a value for money audit there are three areas which an auditor will commonly focus on being economy, efficiency and effectiveness, and these are known as the three Es.Economy – Keeping the cost of resources used to a minimum.Efficiency – The relationship between the output from goods and services and the resources used to produce them.Effectiveness – How well the organisation’s objectives have been achieved.