TCA can audit the accounts, transactions, activities and assets of public entities within the year or as of years irrespective of the account or activity period and also can conduct audits on the basis of sector, program, project and subject matter.

Thematic/Performance audit is an objective and systematic examination of the commitments, systems, transactions, programs, activities and projects of public entities in terms of economy, efficiency and effectiveness in order to ensure good governance, transparency and accountability.