Review of a sample of the data systems underpinning the input and impact indicators in HM Revenue & Customs’ Business Plan, Common Areas of Spend and wider management information.
Jump to downloadsThe purpose and scope of this review
Our examination of the data systems used to report performance for this department involved a detailed review of the processes and controls governing:
- the selection, collection, processing and analysis of data;
- the match between the department’s stated objectives and the indicators it has chosen; and
- the reporting of results.
Our conclusions are summarised in the form of a score between 0 and 4. The ratings are based on the extent to which departments have:
- put in place and operated internal controls over the data systems that are effective and proportionate to the risks involved; and
- explained clearly any limitations in the quality of its data systems to Parliament and the public.
Our assessment does not provide a conclusion on the accuracy of the outturn figures included in the Department’s public performance statements. This is because sound data systems reduce but do not eliminate the possibility of error in reported data.
2011-12 is the first year in a rolling programme which will present a complete picture over the next three years.
August 2012
Downloads
- Information_assurance_HMRC.pdf (.pdf — 130 KB)
