The CAG can critically review them for 'reasonableness and soundness.' If found inadequate, the CAG can set its own criteria based on best practices for audit evaluation purposes.
Source: REG_AUDIT Regulation 47
The CAG can critically review them for 'reasonableness and soundness.' If found inadequate, the CAG can set its own criteria based on best practices for audit evaluation purposes.
Source: REG_AUDIT Regulation 47
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.