A government organisation or public sector entities' key performance indicators (KPIs) are quantifiable measures that are used to evaluate its performance. Government KPls function like KPIs developed by for-profit businesses in that they demonstrate the organization's overall performance and its accountability to its stakeholders. The difference between the public sector and private sector is that profit is not a measure of performance for public sector entities. The income statement and balance sheet do not indicate the extent to which these government entities have met their objectives. Required: (20 marks) Write a memorandum to the Chief Financial Officer (CFO) of a public sector entity explaining the below: - The different types of audits conducted at the Auditor General of South Africa (AGSA). - How do performance audits differ from other audits? - Discuss the relevance and measurability of the reported performance information. - Recommend the procedures to be used in auditing the performance information