Para 3.8.36 — MSO (Audit)
Original Rule Text
3.8.36 If considered appropriate and necessary to emphasise or enhance the appeal of any important audit finding, relevant and suitable charts, diagrams, photographs, etc. could be included in the Review. Due care should be taken to get photographs authenticated by the department audited.
- Accountability-centred observations and opinions
What This Means
When an audit finding is particularly important, auditors may include charts, diagrams, or photographs in the review to make the finding more impactful and visually compelling. However, any photographs used must be properly authenticated by the audited department to ensure they are genuine and accurate representations of the situation being reported.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Charts, diagrams, and photographs can be used to emphasise important findings
- 2Visual aids should be relevant and suitable to the audit observation
- 3Photographs must be authenticated by the department being audited
- 4Visual elements enhance the appeal and clarity of audit findings
- 5Use visual aids judiciously -- only when they add value to the observation
Practical Example
During a review of a bridge construction project, auditors photograph a bridge that was reported as complete but is visibly unfinished with missing railings and an unpaved approach road. Before including the photographs in the review, they get the Executive Engineer to sign and date the photographs, confirming they accurately show the state of the bridge as on the date of audit inspection.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must photographs be authenticated by the audited department?▼
What types of charts are commonly used in audit reviews?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.