Policy 024:
Review of Audit Reports
1. Purpose
AUQA’s whole audit process is designed to
ensure that auditees are treated fairly. In addition to the steps
taken before and during
the audit process, provision is made for the possibility of a
final review that may be used under exceptional circumstances.
2. Policy
If, on receiving the final audit report, the auditee believes
the report should not be published in its existing form because
it
contains gross inaccuracies or misrepresentations, the AUQA
Board will consider a submission from the auditee to this effect,
and
may approve a revision of the report.
3. Guidelines
- If, on receiving the final
audit report, the auditee believes the report should not be
published in its existing form
because it contains gross inaccuracies or misrepresentations,
the
auditee should notify the AUQA Board of this before the
date agreed
for publication.
- The only valid grounds for
objection would relate to matters raised by the auditee in
its response to the
draft report,
or any subsequent changes to the draft report that
had not been
requested
by the auditee.
- The Board will appoint a
review panel of three people, one being a member of the Board.
- The auditee will present
to the review panel in writing its reasons for objecting, and
its desired
changes to
the report.
- The review panel will seek
from the audit panel its response in writing to this, together
with
the evidence
for the passages
objected to.
- The review panel will interview
representatives of the auditee, and the audit panel chair and
AUQA staff
member
from the panel.
- Legal personnel are not
barred from these interviews, but may only assist and not represent
any of the
parties. They
may speak
only by invitation of the chair of the
review
panel.
- If the review panel determines
that any parts of the report to which objection has
been made
should remain,
the report
should make reference to this extra review
process having occurred, and the sections
should be strengthened
to
ensure that the
evidence
accepted by the review panel is included.
- The (revised) report is returned to the
Board, with the review panel’s
recommendation, for Board approval.
Approvals Considered and approved at meeting 2003/1 of the
Board, 26 February 2003, and amended slightly at meeting
2003/2 of the
Board, 29 May 2003.
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