Instead, it takes a very narrow view of the ‘system’ and only offers an assessment of delivery against the promise at the point in time of the performance audit. o embed positive changes to practice everywhere and to support an end to poor practice, Tto up the pace of change and to support greater collaboration and co-designed innovation, the performance audit needs to grasp the opportunity to develop an understanding of both what it has taken to get to this point and what is needed next.