Financial and Performance Management Standard 2019
sec.27Reports by internal audit function
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sec.27 Reports by internal audit function
The internal audit function of a department or statutory body must— give the person in charge of an audited area a copy of the proposed report on the audit for the area; and include, in the final report on the audit, comments by the person about the proposed report. The internal audit function must give the final report on the audit to— for a department—the department’s accountable officer and its audit committee; or for a statutory body—the statutory body and, if the statutory body has established an audit committee, its audit committee. (sec.27-ssec.1) The internal audit function of a department or statutory body must— give the person in charge of an audited area a copy of the proposed report on the audit for the area; and include, in the final report on the audit, comments by the person about the proposed report. (sec.27-ssec.2) The internal audit function must give the final report on the audit to— for a department—the department’s accountable officer and its audit committee; or for a statutory body—the statutory body and, if the statutory body has established an audit committee, its audit committee.
- (a) give the person in charge of an audited area a copy of the proposed report on the audit for the area; and
- (b) include, in the final report on the audit, comments by the person about the proposed report.
- (a) for a department—the department’s accountable officer and its audit committee; or
- (b) for a statutory body—the statutory body and, if the statutory body has established an audit committee, its audit committee.