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Is a special audit different from a regular performance audit?

Audit RulesREG_AUDITRegulation 13

A special audit is typically triggered by a specific concern or allegation and may be narrower in scope. Regular performance audits are planned as part of the annual audit plan based on systemic risk assessment, not specific complaints.

Source: REG_AUDIT Regulation 13

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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.