Predetermined Objectives
Performance Information Reliability & Usefulness
Pre-test reported performance against the exact usefulness and reliability criteria the auditor applies.
Why the reliability and usefulness assessment matters
Before the AGSA forms an AOPO conclusion, every reported indicator is tested against defined audit criteria for usefulness and reliability, consistent with the National Treasury Framework for Managing Programme Performance Information. Running this assessment internally, ahead of the external audit, lets an accounting officer self-identify weak indicators while there is still time to correct evidence and disclosure. AuditPro Core applies the same criteria the auditor will use, turning the AOPO from a year-end surprise into a managed process.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Indicators Reviewed
186
Reliable
139
75%
Usefulness Issues
31
17%
Unsupported
16
9%
Reliability vs Usefulness Scores
Criterion Assessment
| Department | Reviewed | Reliable | Useful |
|---|---|---|---|
| Health | 42 | 34 | 33 |
| Education | 38 | 28 | 26 |
| Transport | 36 | 24 | 26 |
| Social Dev | 34 | 27 | 28 |
| Public Works | 36 | 23 | 23 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
The FMPPI standard
The Framework for Managing Programme Performance Information sets the benchmark for sound indicators: they must be relevant, well-defined and verifiable. It is the yardstick against which both management and the AGSA judge reported information.
Verifiability in practice
An indicator is verifiable when an independent party can recompute the reported result from source records. If the calculation method or supporting data is missing, the indicator fails regardless of how good the underlying service was.
Self-assessment discipline
Testing indicators against the criteria during the year converts a reactive audit posture into proactive assurance. Gaps found in quarter two can be remedied before the annual report is finalised.
Completeness of reporting
Reliability also depends on completeness: all qualifying events must be captured, not just a convenient sample. Under-reporting and over-reporting both constitute misstatements.
How AuditPro Core Bridges the Gap
- Criteria checklist: each indicator is scored against the usefulness and reliability tests before the figure is published.
- Evidence gating: a reported actual cannot be marked verified until its supporting source is attached.
- Continuous monitoring: assessments run each quarter so weaknesses are caught while remediation is still possible.
- Audit-aligned output: results export in the structure the AGSA expects, easing the external audit and dry-run reviews.
Key Takeaways
- Apply FMPPI criteria internally before the auditor does, not after.
- An indicator that cannot be recomputed from source fails the reliability test.
- Quarterly self-assessment leaves time to fix evidence gaps.
- Completeness matters as much as accuracy; both omissions and overstatements are misstatements.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.