Division 6.2 Audit Reporting

Audit reports should contain clear conclusions stemming from the audit findings and, where appropriate, recommendations:

• Conclusions should address the compliance with the planned arrangements, the effectiveness of the implementation, and the suitability of the planned arrangements to achieve the stated objectives, as appropriate. They should be based on objective evidence. In particular, where conclusions are drawn as to the planned arrangements' suitability to achieve the stated objectives, evidence may be obtained from the compilation and analysis of results from several audits. In this case conclusions should extend beyond the boundaries of individual establishments, units of authorities and authorities,

• Recommendations should address the end-result to be delivered rather than means of correcting non-compliance. Recommendations should be based on sound conclusions.