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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 regional health authority states an objective to 'improve patient experience'. Its published indicator is 'number of patient leaflets printed'. The auditor is assessing whether the indicator is suitable. What is the auditor's most appropriate conclusion?

The indicator is unsuitable because it lacks relevance to the objective of improving patient experience. Counting leaflets can be done reliably, but accuracy of measurement cannot compensate for an indicator that does not reflect the outcome the objective describes.

  1. AThe indicator is suitable because leaflet numbers can be counted accurately and verified to printer invoices
  2. BThe indicator is suitable provided the number is disclosed in the annual report with a comparative figure
  3. CThe indicator is unsuitable because it is not relevant to the stated objective, even though it can be measured reliablyCorrect
  4. DThe indicator is unsuitable only because it is a quantitative rather than a qualitative measure

Explanation

Reliability of measurement does not make an indicator suitable if it does not relate to the objective. Leaflet counts say nothing about patient experience, so relevance fails. Quantitative indicators are not inherently unsuitable.

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