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Principles
Reviews involve the collection, compilation and analysis of relevant material, including from the ECA’s audit and other reports, as well as the evidence underlying them. Most of this information will be publicly available, but where necessary to complete the description or analysis, we obtain and process additional material (which will need to be cleared).
Unless specific instructions for review work apply, we follow the [link title="performance%20audit%20guidance" link="%2Faware%2FPA%2FPages%2FPlanning%2FAudit-procedures.aspx" /]
by analogy, while bearing in mind that [link title="objectives%20of%20reviews" link="%2Faware%2Freview%2FPages%2FAims-of-reviews.aspx" /]
differ from audits.
We [link title="document" link="%2Faware%2FGAP%2FPages%2FDocumenting-an-audit.aspx" /]
the work in Assyst.
Instructions
Depending on the subject matter and scope, obtain and analyse information from multiple sources such as:
Assess the robustness and reliability of the information you obtain and take this into account when deciding what to include in the review.
Where relevant, include recommendations from reports we have published previously. To complete the picture, obtain the results of any [link title="follow-up%20work" link="%2Faware%2FGAP%2FPages%2FFollow-up.aspx" /]
, or other information on implementation. In general, do not refer to recommendations that were not accepted.
Check facts and analysis with the reviewees at a working level as appropriate, in particular when they are not in the public domain or not yet cleared as part of previous audits, and [link title="clear%20through%20the%20draft%20report" link="%2Faware%2FPA%2FPages%2FExamination%2FClearing.aspx" /]
.
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