Acca aaa s21 Notes

September 2021 to June 2022 exams
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Audit procedures for performance information in the public sector can include:
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Tests of controls on the systems used to generate performance information (eg managers 
dating and signing off tasks as they are accomplished).
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Performing analytical review to evaluate trends and gauge the consistency of the information 
(for example, compare to the previous period).
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Discussion with management and others responsible for the reporting process about problems 
both with performance and its adequate recording.
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Review of minutes of meetings where performance information has been discussed. For 
example, council meetings, school governors’ meetings, health authority meetings.
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Inspection of performance information source documentation, probably on a sample basis.
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Recalculation of quantitative performance information measures and their summarisation onto 
performance reports, again on a sample basis.
The example of refuse collection is used to illustrate each section. In many countries, the residents of 
each house are provided with a large bin on wheels into which household refuse is placed. The local 
council provides a refuse collection service, so each week the bins are emptied into a refuse collection 
lorry which takes that refuse to a tip. Some councils also provide a recycling service where recyclable 
refuse is placed in a separate bin and taken for sorting and recycling.
September 2021 to June 2022 exams
Watch free ACCA AAA lectures 
144

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