Which statement is least appropriate?

The quarterly reports will tend to include:

a. Planning and control matters for the audit department. This will explain whether there are issues and developments that affect the scope and effectiveness of the audit function now and in the near future.

b. An outline of audit’s performance for the quarter. This provides results of performance indicators that measure quality and quantity of audit work.

c. Statistics on types of work performed and departments charged which will indicate the work that has been performed over each main Department/Section.

d. Detailed extracts of audit reports issued. These extracts should show the terms of reference, work carried out, findings and recommendations for each audit completed during the quarter.

e. Details of staff turnover. Information concerning starters, leavers, training programmes and exam success, transfers and any skills’ gaps should be included since it may have a direct impact on the audit plans.

f. Overall productivity per output within time budgets. This will be based on achieving the quarterly plan, the monthly plan and the requirements of the assignment plan.

g. Many are now seeking to assess internal audit’s performance in terms of outcomes rather than outputs.