Assurance that helps people decide
Make reporting useful to the people who must act.
RedQuadrant practice note
Start with a consequential decision. Who makes it, when, and what could change their judgement? This gives a report a purpose. A large set of measures can describe activity while leaving the decision-maker unable to tell whether action is needed.
For each measure, ask what observation would cause somebody to intervene. Check whether that person has the authority and resources to do so. Where a measure has no plausible connection to action, establish whether it serves a separate obligation, such as statutory reporting, before removing it.
People doing the work often know about a difficulty before it appears in the aggregate numbers. Give that knowledge a route into the decision. A short account of an awkward case may reveal a conflict between targets, eligibility rules, and people’s actual circumstances.
Agree how uncertainty and disagreement will be reported. A red rating with an honest account of what is unknown can be more useful than a green rating maintained by narrowing the definition. The response from senior leaders will determine whether people continue to bring inconvenient evidence.
Review the reporting arrangement itself after a decision. Did the information arrive in time? Did it identify the choices and consequences? Did anyone affected have a meaningful opportunity to challenge the account? Use the answers to simplify and improve assurance.