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INT syllabus: Audit of performance information in the public sector

2.3 Procedures

 Inspect supporting documentation for the information.

 Enquire of management and other personnel within the organisation.

 Perform analytical procedures on the information such as comparison with prior
year or other organisations of a similar size.

 Obtain written representation from management regarding the accuracy and
completeness of the information.

 Recalculate the amounts included in the performance information.

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