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

Ridgeway Health Authority reports that 'average patient waiting time was reduced to 20 days'. The auditor finds that the authority's plan targeted 'the percentage of patients seen within 14 days', and the report does not explain the change of indicator. Which criterion of useful performance information has been primarily breached?

The main breach is consistency between planned and reported performance. The authority planned to measure the percentage of patients seen within 14 days but reported average waiting time, without explanation. The facts give no indication of unreliable calculation, lateness or missing records.

  1. AReliability, because the waiting-time figure cannot be recalculated
  2. BConsistency between planned and reported performance, because the reported indicator differs from the planned oneCorrect
  3. CTimeliness, because the report was issued after year end
  4. DVerifiability, because the authority has no supporting records

Explanation

The key issue is that the indicator reported differs from the one in the approved plan with no explanation, which breaches consistency of planned and reported information. Nothing in the facts says the figure cannot be recalculated, that it was late, or that records are missing, so reliability, timeliness and verifiability are not the primary problem.

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