9‑5 Audit reports9‑5 Audit reports

9‑5 Audit reports

(1) After an auditor completes an audit, or the audit ends, the auditor must make a written report (an audit report) of the audit.

Note: An auditor is an authorised officer or an approved auditor (see the definition of auditor in section 12 of the Act).

(2) The audit report must include the following: (a) the name of the auditor; (b) the day the audit commenced, the day the audit was completed or ended, and the total time spent (in hours) conducting the audit; (c) the name of the relevant person for the audit; (d) a description of the export operations, or the matters referred to in subsection 267(1) of the Act, to which the audit relates; (e) a description of the nature and scope of the audit. (3) The audit report must state: (a) whether the audit was satisfactorily completed or was ended before it could be satisfactorily completed; and (b) the findings of the audit including, whether, in the auditor’s opinion, there is, or there has been, a failure to comply with the requirements of the Act in relation to a matter to which the audit relates, including a contravention of the conditions of (as the case requires): (i) the registration of a registered establishment; or (ii) an approved arrangement; or (iii) a livestock export licence; or (iv) an export permit; or (v) a person’s accreditation as an accredited veterinarian; and (c) the reasons for the auditor’s findings. (4) The audit report may also: (a) identify any risk of a potential non‑compliance with a requirement to which an audit may relate; and (b) include recommendations that any of the following actions be taken: (i) action to address any non‑compliance with a requirement to which the audit relates; (ii) action to ensure that any such non‑compliance does not recur; (iii) action to address the risk of a potential non‑compliance with a requirement to which an audit may relate; (iv) action to assess the effectiveness of an action referred to in subparagraph (i), (ii) or (iii). (5) The auditor must give a copy of the audit report to the relevant person for the audit before the end of the period of 14 business days beginning on the day the audit is completed or ends.

Note: For the relevant person for an audit, see section 269 of the Act.

(6) The Secretary may, by notice in writing given to the auditor, request the auditor to give the Secretary a copy of the audit report. The Secretary may specify in the notice the manner in which the auditor is to give the copy. (7) The auditor must comply with any request under subsection (6) before the end of the later of the following periods: (a) the period of 14 business days beginning on the day the Secretary made the request; (b) the period of 14 business days beginning on the day the audit is completed or ends.