WCG DoTP APP 2023/2024

Indicator number

5.3.4

Indicator title

Percentage of citizen-focused Internal Audit engagements conducted

Short definition

Citizen impact = means core services of departments/organisations The indicator refers to the number of internal audit areas completed that relates to core services as a percentage of the total number of internal audit areas contained in approved coverage plans of all votes, including the Provincial Parliament. This indicator is driven by the number of significant high risks in relation to core services included in internal audit plans during the annual planning process; therefore the denominator will differ from year to year, depending on the risk profile of departments/votes and emerging risks identified by IA. Reports that are not issued by the end of the financial year due to valid reasons emanating from the department ’ s non-cooperation (failure to respond to audit findings and provide information during the audit process) will be excluded from the denominator after being formally reported to both the respective Audit Committee and Accounting Officer This indicator reflects the provision of internal audit services in the Province, with a specific focus on those areas that impact on the citizens. It contributes to improved governance through improved business processes that relate to core services of departments/organisations.

Purpose

Key Beneficiaries

The WCG and citizens of the province

Source of data

Final internal audit reports, that focus on citizen impact, issued during the reporting period. Approved departmental/vote internal audit coverage plans. Audit Committee and Head of Department submissions approving areas not completed or to amend (both to add or reduce number of areas) the internal audit coverage plans

Data limitations

None

Assumptions

Risk registers contain risks that would result in internal audit areas focusing on citizen impact.

Means of verification

Signed IA reports that relate to core services

Method of calculation

Numerator: Total number of final internal audit reports focused on citizen impact issued subsequent to the completion of the internal audit areas. Denominator: Total number of IA areas included as per the approved Annual Operational Internal Audit Coverage Plans of all departments/votes or amendment of plan submission. Calculation of percentage: Numerator divided by the denominator multiplied by 100

Calculation type

☒ Cumulative Year-end

☐ Cumulative Year-to-date

☐ Non-cumulative

Reporting cycle

☒ Quarterly ☐ Bi-annually ☐ Annually ☐ Biennially

Desired performance

☒ Higher than target

☐ On target

☐ Lower than target

Type of indicator

Is this a Service Delivery Indicator? ☐ YES ☒ NO If yes, confirm the priority area(s) that the deliverable(s) measured through this indicator will improve (multiple

selections can also be made): ☐ Citizen needs ☐ Reliability

☐ Responsiveness

☐ Integrity

Is this a Demand Driven Indicator? ☐ YES ☒ NO

Is this a Standardised Indicator? ☐ YES ☒ NO

Spatial Location of indicator

Number of locations: ☒ Single Location

☐ Multiple Locations

Extent: ☒ Provincial ☐ District ☐ Local Municipality ☐ Ward ☐ Address Detail/Address/ Coordinates: <…..>

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DOTP ANNUAL PERFORMANCE PLAN FOR 2023/2024