Performance information is playing a bigger and bigger role in the public service environment. Governments worldwide increasingly realise that without reliable, useful performance information, no government or manager can plan for and monitor the success of programmes and projects. Managers must therefore 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 sets out best practice based on the Framework for Managing Programme Performance Information and other relevant frameworks published by the South African government in its drive towards establishing a government-wide monitoring and evaluation system. The principles provided for internal auditing can serve as the basis for developing audit programmes. Performance information for managers and internal auditors is aimed at managers who are responsible for implementing a performance information system within government, and internal auditors who have to assist management in its role.