Para 3.8.9 — MSO

3.8.9 As the first criterion, it is necessary to see whether the goals and results were defined in concrete terms and whether reliable methodology and data were used for determining how the goals would be achieved. It is a common fact that the more general the goals, the weaker are the control functions since vague or uninformative goals cannot be assessed, achieved or audited. This criterion would prompt audit staff to seek answers to questions whether impractical or unattainable goals were projected. Alternatively it is also possible that benefits were under projected and thus the scheme was cost inefficient from the beginning. Another criterion would be the linkage of the individual components of the programme to the desired goals. Where no agreement is reached between Audit and the Heads of Government Departments regarding the criteria evolved by Audit and the evaluation is taken up nevertheless, Audit should clearly mention this fact. Similarly, as many criteria as possible should be developed for each component of Audit.