Exercise 4

Audit criteria describe the current situation.

True

False

During a field study, auditors gain a better understanding of the nature and relevance of the issue.

True

False

When analysing audit evidence and findings, you need to check which criteria were met.

True

False

It is not a good idea to accompany an audit recommendation with a description of the desirable situation because the auditee needs to find a solution on their own.

True

False

State Audit Institutions usually issue press releases and do not post full audit reports on their websites because the information is only relevant to the auditee.

True

False

Imagine a situation where an auditor studies whether there is a regulation for a particular task. Some suitable criteria have also been developed.

What could the possible answers to the sub-questions be in the case of each scenario?

Sub-question

Criteria

Analysing evidence

1. Is there a regulation for the sector?

a. The government has adopted a law to regulate the sector

b. The authority has rules for implementing the law

Yes + yes =

Yes + no =

No + no =

Match each term with an accurate example.

Criterion

Condition

Cause

Effect

Once a couple of years have passed since the audit, the auditors should consider whether it is necessary to conduct another audit on the same topic.

True

False

During the follow-up audit, another audit team follows the entire audit process to control the quality of work.

True

False

Which of the following visuals support the following statement: Pollution levels have increased.

MOOC: Introduction to environmental auditing in the public sector

Conducting an audit, reporting and follow-up