Reporting Methodology
- Conduct audit work at the entities subject to audit and document observations.
- Prepare draft report.
- Discuss draft report with the concerned entity to ensure the correctness of the observations and amend based on further data and documents made available.
- Send final draft report to the concerned Minister or Head of the audited entity.
- Obtain audited entity’s written response and include in the report; amend the report, if necessary, based on the entity’s response and further data and documents made available.
- Issue final report on audited entity.