Reported vs evidence
Reliability of Reported Performance Information
Share of reported indicators supported by reliable, valid and complete source evidence.
Why reliability decides the AOPO outcome
Reported performance is only as good as the evidence behind it, and the AGSA tests every reported indicator for whether the underlying source information is valid, accurate and complete. An indicator can be perfectly defined yet still attract a material finding if its reported achievement cannot be traced to reliable records. AuditPro Core measures the share of indicators backed by sound evidence so weaknesses are fixed before, not during, the audit.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Indicators Tested
186
Reliable
129
69%
Unreliable
57
31%
Evidence Missing
23
no POE filed
Reliability classification
Reliability test results
| Indicator | Valid | Accurate | Complete |
|---|---|---|---|
| Households with water access | Yes | No | Yes |
| Km roads resurfaced | Yes | Yes | No |
| RDP houses handed over | No | No | Yes |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Valid, accurate, complete
Reliability rests on three tests: the evidence must measure what the indicator claims, be free of error, and capture all relevant events. A failure on any one renders the reported figure unreliable.
Source documentation
Reliable reporting depends on a clear line from the reported number to primary records such as registers, payment proofs or system extracts. Where the chain is broken, the figure cannot be substantiated.
Information systems
Many indicators are produced from operational systems whose controls determine reliability. Weak system controls or manual overrides introduce risk that flows directly into reported performance.
Management assertion
By signing the performance report, the accounting officer asserts the figures are reliable. That assertion is testable only if a documented evidence trail exists for each indicator.
How AuditPro Core Bridges the Gap
- Evidence linkage: AuditPro Core links each reported indicator to its source documents and rates the evidence against validity, accuracy and completeness.
- Reliability scoring: the platform computes the proportion of indicators with sufficient supporting evidence for a portfolio-level view.
- Gap exceptions: indicators with missing or weak evidence are raised as exceptions for the owner to resolve.
- Audit-trail export: a reliability pack ties every figure to its source for AGSA testing and the audit committee.
Key Takeaways
- Test reported figures for validity, accuracy and completeness.
- Maintain an unbroken trail from the reported number to primary records.
- Recognise that system control weaknesses flow into reported reliability.
- Resolve evidence gaps before the audit, not during it.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.