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INT syllabus: Audit of performance information in the public sector

3.3 Reliability

It is important that detailed criteria are developed to avoid different entities and
assurance providers interpreting them differently. These criteria should be referred to
in the assurance report, either via a link to the website detailing the criteria or as an
appendix to the report.

Quality assurance processes within the public sector compare the assurance
provider’s work and results to ensure that a level of consistency exists between the
different firms. This gives comfort to users that the conclusions drawn would be the
same irrespective of which assurance firm performed the work.

These pre-determined standards and quality assurance processes should improve
reliability of the performance information.

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