Special engagements may include performance and operational assessments to measure efficiency, effectiveness, productivity, needs for improvement, and analyses of resources.

Examples of Performance and Operational Attest Engagements Include:
• In-depth study of an entity's performance over a specific period of time from both financial and    other measurement bases. The assessment may be entity-wide or by a division, department,    etc.
• Analysis of an entity's operations using specific performance measures, such as units, hours,    historic variations, trends, full-time equivalents, mechanic hours, usage effectiveness, and    other measures of efficiency.
• Study of productivity from human to electronic resources over a specified period of years or    days.
• Risk assessment performed on all aspects of an entity's operations from security to compliance    with federal regulation to reputation risk and exposure.