Interfront 2025 Annual Report

129 FINANCIAL INFORMATION Responsibilities of the auditor-general for the audit of the financial statements 8. My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with the ISAS will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 9. A further description of my responsibilities for the audit of the financial statements is included in the annexure to this auditor’s report. This description, which is located at page 132, forms part of my auditor’s report. Report on the annual performance report 10. In accordance with the Public Audit Act 25 of 2004 (PAA) and the general notice issued in terms thereof, I must audit and report on the usefulness and reliability of the reported performance information against predetermined objectives for the selected material performance indicators presented in the annual performance report. The accounting authority is responsible for the preparation of the annual performance report. 11. I selected the following material performance indicators related to continual innovation and client centricity objective presented in the annual performance report for the year ended 31 March 2025. I selected those indicators that measure the entity’s performance on its primary mandated functions and that are of significant national, community or public interest. • Develop, enhance, and expand the iCBS channels to support the South African Revenue Servie (SARS) customs modernisation programme (CMP) • Develop, enhance, and expand the eFiling and MobiApp platforms to meet SARS business and legislative requirements • Develop, enhance and expand the e@syFile platform and systems to meet SARS business and legislative requirements • Providing training and support services to employers and payroll administrators • Provide effective support services to SARS on: Customs; eFiling, MobiApp and e@syFile • Provide effective software support services to other customers based on contractual agreements with them. 12. I evaluated the reported performance information for the selected material performance indicators against the criteria developed from the performance management and reporting framework, as defined in the general notice. When an annual performance report is prepared using this criteria it provides useful and reliable information and insights to users on the entity’s planning and delivery on its mandate and objectives. 13. I performed procedures to test whether: • the indicators used for planning and reporting on performance can be linked directly to the entity’s mandate and the achievement of its planned objectives • all the indicators relevant for measuring the entity’s performance against its primary mandated and prioritised functions and planned objectives are included