When performing audits of PPC campaigns that are in progress, the top 5-10 points to be focused on to uncover issues or opportunities are;

First point is Advertiser’s Goals:
Discuss Client’s Marketing goals so as to look through an account, also to make sure that everything in their account is helping them reach their goals.

Second point is how they are tracking goals:
Is analytics, conversion tracking, or phone call tracking, etc being used. Often just by increasing the efficiency of the tracking, the account can take advantage of other features such as CPA bidding.

Third point is how the account is being constrained:
An examination of impression share and quality score distribution across an account quickly, lets you know, if there are budget, bid, or quality score issues that need to be worked through.

Some best practices that every account should be focused around. The major difference between small and large accounts is scale. Try to know the best PPC practices around some simple questions:

* Are all keywords in an ad group related?
** Are the appropriate match types being chosen?
*** Are the ads in an ad group related to all the keywords?
**** Are the ad copies leading to the best landing pages possible?
***** Are ad copies being tested?
****** Are landing pages being tested?