Drawing conclusions
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Drawing conclusions

Drawing conclusions

The drawing conclusions process aims to determine the best structure for presenting the audit results by applying a rigorous structured approach.
Performance audit
Reporting
Ref: 38.120

Principles

The drawing conclusions process provides a framework to help audit teams formulate conclusions and to determine the best structure for the draft report. The process commences with preparatory activities (including meetings as necessary) when the audit results start to become available, and culminates in a main drawing conclusions meeting involving a wide range of stakeholders. A main output of the drawing conclusions process is a report structure and outline based around the main messages, after which the detailed report drafting can start. The drawing conclusions process is the responsibility of the audit chamber concerned, with support provided by DQC. A similar process can be applied by analogy when preparing review reports.

Instructions

When to start the drawing conclusions process

Start formulating overall conclusions as findings start to emerge from the audit work rather than waiting until all audit work is complete. Ensure documentation of the audit is kept up-to-date as the work progresses. Organise meetings as part of the drawing conclusions process when issues arise that require discussion. It is good practice to involve a variety of participants in the process. In addition to those directly involved in the audit, include other principal managers, and heads of task from your chamber or from other chambers, or experts. Consider including auditees in one or more of the meetings that are part of the drawing conclusions process, but not the main meeting. Organise a main drawing conclusions meeting to complete the process, involving a wide range of stakeholders.

Preparing the main drawing conclusions meeting

Once the audit work is completed and you consider that the drawing conclusions process has advanced sufficiently, set up the main drawing conclusions meeting. As a rule of thumb, plan for two hours to give sufficient time for discussion, and the opportunity for all participants to contribute. While it is important to take account of feedback from the clearing of facts, to avoid unnecessary delay do not postpone holding the main drawing conclusions meeting if not all replies have been received. However, if you plan to clear on the basis of a draft report, set up the main drawing conclusions meeting prior to the document being drafted. In this case, the discussion will of course be held in the absence of auditee replies. Choose a meeting facilitator. They may be a trained facilitator from the ECA’s dedicated network, a DQC contact officer (DCO), the head of task or other experienced chamber staff, Present sufficient, summarised information to allow those taking part in the meeting to participate effectively, without overwhelming them with material. Select the most significant audit findings that could figure in the final report. If work has advanced sufficiently, prepare a first draft outline report structure as a basis for discussion. Even if you have begun to work on a draft of the report avoid presenting this at the main drawing conclusions meeting as it could discourage or stifle discussion. Distribute the preparatory material to all participants at least two days before the meeting. During the drawing conclusions process, consider including a discussion of the recommendations.

Participants at the main drawing conclusions meeting

The audit team, including the principal manager, takes part in the drawing conclusions meeting. It is good practice for the reporting member and the director to be present, or represented. Consider inviting any others who might be able to make valuable contributions, for example other principal managers and heads of task from your chamber or from other chambers. Invite your DCO to the main drawing conclusions meeting; making clear the role you expect them to play (support and advice and/or facilitator). If appropriate, consider inviting other services, and be clear for the reason for their participation. In particular, the communication team may be able to provide advice as to the potential communication and media impact of any planned reports or reviews.

Running the main drawing conclusions meeting

Consider how to encourage all attendees to participate constructively in the meeting, and establish an atmosphere where participants feel comfortable in challenging proposals they may not understand or agree with. During the meeting:
  • at the outset seek to obtain agreement on the expected outcome of the meeting;
  • focus more on the content of conclusions and other main messages, rather than their precise wording - drafting can be polished after the meeting;
  • be realistic as to how much can be achieved in a single meeting - consensus on the overall conclusion, and the level beneath that would generally be a good output, leaving the audit team to further develop the conclusions reached in a further meeting; and
If possible, aim to have prepared by the end of the process a full conclusion hierarchy and detailed drafting plan / report outline.

After the main drawing conclusions meeting

Circulate the outcome of the meeting to the participants and key stakeholders who may not have been able to attend, and invite their feedback. If necessary, set up further meetings with some or all of the original participants to refine the outcome of the main meeting. In the spirit of the no surprises approach, consider discussing the report outline with the auditee provided that the auditee is made aware of the purpose of the drawing conclusions process and the non-binding nature of its outcome on the ECA.

Related documents

Standards ISSAI 100/50
ISSAI 300/38
ISSAI 3000/115
Last Modified: 02/05/2023 09:15   Tags: