Predetermined Objectives
Indicators Not Verifiable
Surface reported indicators that lack the evidence needed for audit verification.
Why unverifiable indicators matter
An indicator the auditor cannot verify is, for AOPO purposes, as good as unreported and typically results in a limitation-of-scope finding. Surfacing indicators that lack sufficient evidence before the audit gives the institution a chance to assemble the proof or correct the claim. AuditPro Core flags evidence gaps against each reported indicator so the verifiability weakness is visible while it can still be fixed.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Indicators Tested
210
Not Verifiable
28
13%
Partially Supported
34
16%
Fully Supported
148
71%
Evidence Gap by Type
Unverifiable Indicators by Department
| Department | Tested | Unverifiable | Rate |
|---|---|---|---|
| Public Works | 46 | 9 | 20% |
| Transport | 52 | 8 | 15% |
| Health | 60 | 6 | 10% |
| Social Dev | 52 | 5 | 10% |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Verifiability as a criterion
Under the FMPPI, an indicator must be verifiable, meaning its reported result can be independently confirmed from source records. Without that trail, the figure cannot be relied upon regardless of its accuracy.
Limitation of scope
When evidence is insufficient, the auditor cannot conclude and raises a limitation, which can qualify the AOPO outcome. A limitation is not a finding that the number is wrong, only that it cannot be tested.
Portfolio of evidence
Each indicator should carry a defined portfolio of evidence specifying what documents substantiate the result. Missing or undefined portfolios are the most common verifiability failure.
Pre-audit assurance
Identifying unverifiable indicators internally, ahead of the AGSA, lets the institution either locate the evidence or restate the indicator. Discovery during the audit removes that option.
How AuditPro Core Bridges the Gap
- Evidence gating: indicators without an attached portfolio of evidence are flagged as unverifiable.
- Gap reporting: the specific missing document or calculation is identified, not just the failure.
- Pre-audit window: continuous checks surface gaps in time to remedy before year-end.
- Traceability: verified indicators carry direct links to their substantiating source records.
Key Takeaways
- An unverifiable indicator counts as unreported for AOPO purposes.
- Insufficient evidence triggers a limitation, distinct from a misstatement.
- Every indicator needs a defined portfolio of evidence.
- Finding gaps before the auditor preserves the chance to fix them.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.