CGOV.13:4.2 - Recover what the reported result means

Compare the relevant intended and observed results. Retain the population, period, measure and exclusions needed for that comparison. Separate completed work, current forecasts, commitments, resource use and consequences where the difference changes the response.

For example, completing every site that remains on a revised list may conceal sites removed from the original undertaking. A spending total can remain within budget while a cash condition fails. Ask for the missing comparison rather than collecting every available measure.

Consider consequences borne by others when they affect duties, the intended result or the choice. An apparent improvement can transfer delay, cost or exposure to customers, workers or another company in the group.

Use sufficient current observations. Obtain an additional comparison, explanation or assurance contribution when its answer can change the response and is worth obtaining, or when an applicable duty requires it.