AVAKA Financial Services
South AfricaMandate-specific assurance

Performance and compliance auditTest whether reported performance and compliance claims are supported by evidence.

We trace selected performance measures and compliance obligations from requirement to ownership, source evidence, review and reporting, with scope shaped around the mandate and intended assurance use.

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South African business environment representing performance and compliance audit

Standalone service

Performance and compliance audit

Independent testing of performance information, compliance obligations and the controls supporting reported results.

Questions this service answers

A precise scope starts with the right question.

  1. 01

    Are reported results supported by complete, accurate and approved source evidence?

  2. 02

    Are material obligations translated into controls, owners and monitoring?

  3. 03

    Which process or evidence gaps could affect oversight conclusions?

Defined outputs

Evidence designed for action.

Final coverage follows the agreed target, authority, materiality and evidence available. These are the core outputs around which the engagement is built.

  • 01

    Performance or compliance criteria and evidence map

  • 02

    Design and operating-effectiveness test results

  • 03

    Exception, root-cause and impact analysis

  • 04

    Assurance report and owned corrective actions

Delivery discipline

A method that protects the conclusion.

  1. 01

    Frame

    Set the mandate

    Confirm scope, stakeholders, materiality and the decisions the work must support.

  2. 02

    Map

    Trace risk to control

    Connect objectives, risks, controls, evidence sources and accountable owners.

  3. 03

    Test

    Challenge the evidence

    Use proportionate sampling, analytics and interviews to test design and operation.

  4. 04

    Land

    Make action unavoidable

    Report root causes, prioritise exposure and agree realistic remediation ownership.

Reference points

Criteria agreed before testing begins.

  • Global Internal Audit Standards
  • King V governance principles
  • PFMA and MFMA context where applicable

Applicability and final criteria are confirmed during engagement scoping.

Also in Internal audit

Related services

01.01Internal audit outsourcingAn independent internal audit function covering planning, execution, reporting and committee support.01.02Internal audit co-sourcingTargeted expertise and delivery capacity integrated into the existing internal audit function.01.03Internal audit quality assessmentA focused assessment of conformance, performance and improvement priorities for internal audit.

Start with the target

Define what this performance and compliance audit needs to prove.

Request a scoping call