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ACCA Strategic Professional · Advanced Audit and Assurance (International) · The audit of performance information (pre-determined objectives) in the public sector

A public health department reports against the indicator 'percentage of patients seen within 4 hours of arrival'. The auditor finds that the definition of 'seen' is not documented, and different hospitals count triage as 'seen' while others count a doctor's consultation. Which suitability characteristic is most directly lacking?

The missing characteristic is consistency and reliability of measurement. Because hospitals interpret 'seen' differently and no definition is documented, the indicator yields results that are not comparable or reproducible, so it cannot be evaluated consistently against the criteria.

  1. ACompleteness
  2. BConsistency and comparability of definition (reliable measurement)Correct
  3. CTimeliness
  4. DAffordability

Explanation

Without a single documented definition, results are measured differently across hospitals, so they are neither reliable nor comparable. Completeness concerns whether all relevant aspects are covered, which is not the issue described. Timeliness and affordability are not in question.

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