Audit Quality
Predetermined Objectives Reliability
Reliability and usefulness of reported performance information against predetermined objectives.
Why performance information is audited as rigorously as the numbers
The AGSA audits reported performance against predetermined objectives because citizens are entitled to know not just that money was spent lawfully but that it achieved what was promised. Performance information that is unreliable or not useful undermines service delivery accountability even where the financial statements are clean. AuditPro Core assesses the reliability and usefulness of reported performance so accounting officers can close the gap between spending and demonstrable results.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Programmes audited
264
No material findings
61%
Reliability findings
71
Usefulness findings
58
POI findings by programme area
POI finding summary
| Programme | Audited | Findings | Finding % |
|---|---|---|---|
| Infrastructure | 62 | 40 | 65% |
| Health | 48 | 30 | 63% |
| Education | 51 | 24 | 47% |
| Water & sanitation | 33 | 14 | 42% |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Reliability versus usefulness
Reliability asks whether the reported performance is accurate, valid and complete against supporting evidence. Usefulness asks whether indicators and targets are well-defined, measurable and relevant to the mandate. An entity can fail on either.
Predetermined objectives explained
Predetermined objectives are the indicators and targets an entity commits to in its annual performance plan. Auditing against them holds the entity to its own published promises, not a moving target.
Why performance findings persist
Performance reporting often lags financial reporting in maturity because evidence trails, portfolios of evidence and indicator definitions are weaker. This is why performance findings frequently block an otherwise clean outcome.
How AuditPro Core Bridges the Gap
- Reliability scoring: AuditPro Core assesses reported performance for accuracy, validity and completeness against source evidence.
- Usefulness checks: indicator and target definitions are tested for measurability and relevance to the mandate.
- Evidence traceability: each performance result links to its supporting portfolio of evidence for audit readiness.
- Performance export: the reliability assessment exports for the annual performance report and audit-of-performance file.
Key Takeaways
- Performance information is audited as rigorously as the financial statements.
- Reliability tests accuracy; usefulness tests indicator and target design.
- Predetermined objectives hold entities to their own published commitments.
- Weak performance evidence frequently blocks an otherwise clean outcome.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.