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Definition
Follow-up is a process through which we aim to identify and assess corrective actions taken by the auditee in response to [link title="findings" link="%2Faware%2FPA%2FPages%2FExamination%2FDeriving-audit-findings.aspx" /]
, [multi-link title="conclusions" link_1="%2Faware%2FCA%2FPages%2FReporting%2FSpecific-assessments.aspx" title_1="Compliance%20and%20financial" link_2="%2Faware%2FPA%2FPages%2FReporting%2FConclusions.aspx" title_2="Performance" /]
and [link title="recommendations" link="%2Faware%2FGAP%2FPages%2FRecommendations.aspx" /]
in ECA reports.
Principles
We follow up all our recommendations, and where appropriate the respective audit findings and conclusions, in our audit reports to:
- encourage the auditee to take action;
- increase the effectiveness of our work; and
- evaluate our performance.
Please note that special reports [link title="recommendations%20to%20member%20states" link="%2Faware%2FGAP%2FPages%2FRecommendations-to-Member-States.aspx" /]
have not been followed-up so far. This may be changed in a [link title="task%20plan" link="%2Faware%2FPA%2FPages%2FPlanning%2FTask-plan.aspx" /]
for this work.
We carry out follow-up of special reports at the latest three years after publication. For annual reports, follow-up of the previous year’s findings is often carried out sooner, and is part of each annual audit.
In addition, normal performance audits can include the follow-up of previous findings, conclusions and recommendations.
We publish the results of our follow-up to assist the [a-glossary term="Legislative%20authority"]legislative[/a-glossary]
and [a-glossary term="Budgetary%20authority"]budgetary[/a-glossary]
authorities in their scrutiny.
Instructions
Annual report and special reports - Chamber V coordinates the follow-up of published recommendations. Each chamber receives instructions from Chamber V and follows up recommendations that fall within its remit. If possible, the work is done by the original audit team. An overview of the results are published as part of annual reporting.
Specific annual or other recurrent reports - the respective task plans set out the approach to checking follow-up of the findings, conclusions and recommendations.
Performance audits including follow-up - the chamber proposes topics that include follow-up as part of annual work programming.
The audit team enters the results of the follow-up into the recommendations database (RECODB) and documents the work in Assyst.
Resources
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