Page 263 - AAA Integrated Workbook STUDENT S18-J19

Chapter 18

INT syllabus: Audit of performance

information in the public sector

Outcome

By the end of this session you should be able to:

 describe the audit of performance information (pre-determined objectives) and
differentiate from performance auditing

 plan the audit of performance information (pre-determined objectives), and
describe examination procedures to be used in the audit of this type of
information

 discuss the audit criteria of reported performance information, namely
compliance with reporting requirements, usefulness, measurability and reliability

 discuss the form and content of a report on the audit of performance information

 discuss the content of an audit conclusion on an integrated report of
performance against pre-determined objectives

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 18 of your Study Text

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