Audit criteria describe the current situation.
During a field study, auditors gain a better understanding of the nature and relevance of the issue.
When analysing audit evidence and findings, you need to check which criteria were met.
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.
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.
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?
a. The government has adopted a law to regulate the sector
b. The authority has rules for implementing the law
Yes + yes = there is a law but rules have not been set for implementationregulation is in placethere is no regulation in place
Yes + no = regulation is in placethere is a law but rules have not been set for implementationthere is no regulation in place
No + no = there is a law but rules have not been set for implementationthere is no regulation in placeregulation is in place
Match each term with an accurate example.
CriterionCustomers do not care for saving water; Pipework leakagesThe use of drinking water resources will exceed availability and the government would need to impose restrictions on the use of water.Clients are charged for water use on monthly basis not for actual consumption. The consumption of water is not measured.The government needs to provide citizens with safe drinking water.
ConditionCustomers do not care for saving water; leakages of the pipework are common.Government needs to provide citizens with safe drinking water.The use of drinking water resources will exceed availability and government would need to impose restrictions for the use of water.Clients are charged for water use on a monthly basis not for actual consumption. The consumption of water is not measured.
Cause Customers do not care for saving water; leakages of the pipework are common.The use of drinking water resources will exceed availability and government would need to impose restrictions for the use of water.Government needs to provide citizens with safe drinking water.Clients are charged for water use on monthly basis not for actual consumption. The consumption of water is not measured.
EffectCustomers do not care for saving water; leakages of the pipework are common.The use of drinking water resources will exceed availability and government would need to impose restrictions for the use of water.Government needs to provide citizens with safe drinking water.Clients are charged for water use on monthly basis not for actual consumption. The consumption of water is not measured.
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.
During the follow-up audit, another audit team follows the entire audit process to control the quality of work.
Which of the following visuals support the following statement: Pollution levels have increased.
