Reporting and the follow-up of audits

Policies and procedures for reporting on all audit engagements are established, including template reports

Review of SAI policies and reports. Interviews with SAI staff.

The SAI’s audit reports/findings and any recommendations [or observations] are subject to comment and response from the audited entities

Review of SAI policies and reports. Interviews with SAI staff.

The SAIs audit opinions and/or reports are submitted to the audited entity or other appropriate authority within the established legal or agreed time frame

The assessment of the timing and submission of audit reports and follow-up reports is based on the annual audit plan and data and monitoring reports provided by the SAI, with some validation against publicly available information. If no timeframe is defined the assessment assesses whether audit opinions and/or reports have been submitted to the audited entity or other appropriate authority within 6 months from the end of the period to which the audit relates.

For all audit reports and/or opinions where the SAI has the obligation to publish, the report and/or opinion is made available in a timely manner to the public

The assessment of the timing and submission of audit reports and follow-up reports is based on the annual audit plan and data and monitoring reports provided by the SAI, with some validation against publicly available information. Timely publication is defined as within one month from the date that the report was authorised for issue i.e., the date the Auditor general, Board or Court approved the report. The information should be obtained from the SAI’s monitoring data and reports.

The SAI has a follow-up system to ensure that the audited entities properly address observations and recommendations

Review of the SAI’s policies and procedures for follow-up of recommendations, including any database of recommendations maintained. It should also include those made by the legislature, one of its commissions, or the auditee’s governing board, (as appropriate) based on the SAI’s reports.

The SAI’s operational/audit plans include follow-up audits (excluding mandatory annual audits), which are carried out in practice and reported

The assessment of the timing and submission of audit reports and follow-up reports is based on the annual audit plan and data and monitoring reports provided by the SAI, with some validation against publicly available information. Follow-up reports are reported to the legislature, one of its commissions, or the auditee’s governing board, as appropriate, for consideration and action. This must have occurred in two of the last three calendar years.

The SAI reports are easy to understand (%)

Analysis of survey responses from a sample of public servants in management positions to the following question or statement: “The supreme audit institution’s reports are easy to understand.” Answer options are: Strongly disagree, Tend to disagree, Neither disagree nor agree, Tend to agree, Strongly agree, Do not know, Prefer not to answer. Points are allocated based on the percentage of respondents who replied “Tend to agree” and “Strongly agree” to the survey questions (x): • x < 10% = 0 points. • 10% ≤ x < 90% = linear function. • x ≥ 90% = 2 points.

The SAI reports contain relevant and useful recommendations (%)

Analysis of survey responses from a sample of public servants in management positions to the following question or statement: “The supreme audit institution’s reports contain relevant and useful recommendations.” Answer options are: Strongly disagree, Tend to disagree, Neither disagree nor agree, Tend to agree, Strongly agree, Do not know, Prefer not to answer. Points are allocated based on the percentage of respondents who replied “Tend to agree” and “Strongly agree” to the survey questions (x): • x < 10% = 0 points. • 10% ≤ x < 90% = linear function. • x ≥ 90% = 2 points.