#issai151 - Follow up
SAIs have a role in monitoring action taken by the responsible party in response to the matters raised in an audit report. Follow-up focuses on whether the audited entity has adequately addressed the matters raised, including any wider implications. Insufficient or unsatisfactory action by the audited entity may call for a further report by the SAI.
| INTOSAI ref. Fundamental Principles of Public-Sector Auditing(pdf) (ISSAI-100). |
| #tagcoding hashtag: #issai151f |
- This article in the ISSAI standards
- Also under 5. Principles of public-sector auditing
- Aligned resources
- Comments
