Evidence
Sufficient and appropriate support for significant findings.
Audit reporting communicates significant findings, conclusions and recommendations based on evidence obtained during an engagement. Reports are structured so that the subject, criteria, condition, effect and proposed corrective action can be understood.
Draft findings are subject to internal review and appropriate communication with the audited institution before final reporting. This supports accuracy, fairness and consideration of relevant management responses without compromising audit independence.
Final reports support oversight, corrective action and implementation follow-up. Where publication is appropriate, the Office provides a traceable document record with dates, source information and version history.
From Evidence to Action
Quality reporting connects audit work with accountable follow-up.
Review
Supervision, quality checks and consideration of responses.
Final Report
Clear conclusions and practical recommendations.
Follow-Up
Tracking of agreed or required corrective action.