Interfront 2023 Annual Report

90 INTERFRONT ANNUAL REPORT 2023 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. 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 quality software development and support presented in the annual performance report for the year ended 31 March 2023. 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 and enhance iCBS channels to support SARS customs modernisation programme (CMP) | Develop and enhance SARS eFiling and MobiApp platforms | Provide effective software support services to SARS on the customs, eFiling and MobiApp platforms | Provide effective software support services to ADA (Luxembourg). 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 these criteria, it provides the users with useful and reliable information and insights 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 | the indicators are well defined and verifiable to ensure that they are easy to understand and apply consistently and that I can confirm the methods and processes to be used for measuring achievements | the targets linked directly to the achievement of the indicators and are specific, time bound and measurable to ensure that it is easy to understand what should be delivered and by when, the required level of performance as well as how performance will be evaluated