ACCA AAA ^INT Syllabus F. Other Assignments - Audit of performance information - Notes ^{1 / 3}

The audit of Performance information isn’t:

An audit of performance - ie. Are the operations effective and offering value for money

The audit of Performance Information is:

The audit of the information about the achievement of a Public sector organisation’s objectives

So we are looking at information about things like waiting lists in hospitals, league tables for schools, better staff morale etc

So the key thing is the term information which should be:

• Relevant

• Reliable

• Timely

• Accurate

• Understandable

• Neutral

• Verifiable

So as auditors we provide assurance about the quality of the information the organisation gives about their objectives