Performance information is playing a bigger and bigger role in the public service environment. Governments world-wide increasingly realise that without reliable, useful performance information no government or manager can plan for and monitor the success of programmes and projects.
Managers therefore must be able to develop, implement and maintain a performance information system, based on the business cycles of the organisation, and internal auditors must have the knowledge to audit it.
Performance information for managers and internal auditors is based on the Framework for Managing Programme Performance Information, developed by the South African government in their drive towards establishing a government-wide monitoring and evaluation system. It sets out best practice, based on the guidance provided by the National Treasury and international research. The guidance provided to internal auditors can serve as the basis for developing audit programmes.
Performance information for managers and internal auditors is aimed at both managers who are responsible for implementing a performance information system within government, and internal auditors who have to assist management in its role.
Jeanne Prinsloo has been working in the public service environment since 1978, first as employee and later as consultant. Jeanne established Pro Publico Consultancy in 2005 to serve as specialist auditor in the performance auditing environment. She has now added the auditing of performance information to her field of expertise and provides training on both performance auditing and the auditing of performance information. She also serves on the technical committee of the Institute of Internal Auditors, South Africa and contributes to these specialist fields by writing articles on performance auditing and the auditing of performance information.
Jeanne is the co-author of Performance auditing: a step-by-step approach published by Van Schaik Publishers.
1. Introduction to performance information
2. Government frameworks
3. The business cycle and performance information
4. Performance information system(s)
5. Performance information concepts
6. Developing performance indicators, targets and standards
7. Publishing performance information
8. Roles and responsibilities
9. Performance information for local government
10. General remarks
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