Para 2.3.4 — MSO

2.3.4 It is not the duty of Audit to review a judicial decision nor does Audit normally review the judgment exercised by officers in individual cases in areas purely falling in their discretion. But it must be recognized that an examination of such cases is important for judging the effectiveness of assessment procedures, recovery procedures, etc. Where the information available on an individual case is insufficient to enable Audit to ascertain how the requirements of the law have been complied with, Audit may consider it is its duty to ask for any further information to enable it to form the judgment required of it as to the effectiveness of the system.