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.
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