Reported vs evidence
Portfolio of Evidence Completeness
Completeness of the portfolio of evidence supporting each reported performance indicator.
Why the portfolio of evidence is decisive
Reported performance survives audit only if a complete portfolio of evidence supports each indicator, and an incomplete portfolio is the most common reason achievement cannot be substantiated. The AGSA effectively audits the evidence, not the claim, so completeness directly determines the AOPO outcome. AuditPro Core measures portfolio completeness per indicator so gaps are closed before the audit window opens.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Indicators
186
POE Complete
118
63%
Partial POE
45
24%
No POE
23
13%
POE completeness split
POE gaps by department
| Department | Complete % | Missing POE |
|---|---|---|
| Water & Sanitation | 58 | 9 |
| Roads | 67 | 5 |
| Human Settlements | 54 | 7 |
| Community Services | 71 | 2 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Portfolio of evidence
The portfolio of evidence is the set of documents that together prove a reported figure, such as registers, system extracts and approvals. It is the bridge between the claim and the underlying reality.
Completeness test
Completeness means every reported figure has all the evidence needed to substantiate it, with nothing missing. A partial portfolio cannot fully support the reported achievement.
Standardised requirements
Each indicator should have a defined list of expected evidence agreed in advance. Without a standard, completeness is judged inconsistently and gaps go unnoticed.
Timing of assembly
Evidence assembled at year-end under audit pressure is often incomplete or reconstructed. Building the portfolio continuously through the year is the reliable approach.
How AuditPro Core Bridges the Gap
- Evidence checklists: AuditPro Core defines the expected evidence per indicator and tracks what is supplied against it.
- Completeness scoring: the platform reports the proportion of required evidence in place for each indicator.
- Gap exceptions: indicators with incomplete portfolios are flagged for the owner to remedy.
- Continuous assembly: evidence is captured through the year so the portfolio is ready when the audit begins.
Key Takeaways
- Recognise that the audit tests the evidence, not the claim.
- Define the expected evidence for each indicator in advance.
- Score completeness so gaps are visible and assignable.
- Assemble the portfolio continuously, not at year-end under pressure.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.