Para 3.9.11 — MSO

Issues for audit scrutiny Financial Management

3.9.11 Given the wider coverage and the shift in emphasis involved in integrated audit, it will require a professional approach that concentrates on highlighting in the report only significant findings of a comprehensive nature and avoids trivia. If this is not kept in mind, the report may turn out to be only a loose collection of disparate audit observations that do not present a complete picture of the department or provide any insights into its functioning. The report may consequently fail to evoke the interest or engage the serious attention of legislators, policy formulators, the press or the lay readers.