Performance information audit
An audit of performance information evaluates information reported about an organisation’s performance against specified criteria. In public-sector work, the practitioner may examine whether reported results for predetermined objectives are supported, measurable and reliable. The precise engagement and conclusion depend on the applicable mandate and reporting framework.
Worked example
A public agency reports that it processed 90% of applications within ten days; an auditor tests the supporting records and calculation.
Common mistake
An audit of reported performance information is not automatically the same as assessing whether the programme was economical, efficient and effective.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |