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Dimension 26.4. Response to internal audits

DIMENSION MEASUREMENT GUIDANCE

26.4:1. This dimension assesses the extent to which action is taken by management on internal audit findings. This is of critical importance since lack of action on findings undermines the rationale for the internal audit function. Response means that management provides comments on the auditors’ recommendations and takes appropriate action to implement them where necessary. Internal audit validates whether the response provided is appropriate, i.e., ‘full’.

26.4:2 If there is no internal audit function, or the internal audit function has started too recently to assess the dimension, dimension 26.4 is NA.

Dimension 26.4. Scoring

Score Minimum requirements for scores

A

Management provides a full response to audit recommendations for all entities audited within twelve

months of the report being produced.
B

Management provides a partial response to audit recommendations for most entities audited within

twelve months of the report being produced.
C

Management provides a partial response to audit recommendations for the majority of entities audited.
D Performance is less than required for a C score.

 

Dimension 26.4. Timing, coverage and data requirements

Time period Coverage Data requirements/calculation Data sources

At time of

assessment

 CG

  • Documentary evidence of

    management response to internal

    audit recommendations and

    information on timing of the response.

 

  • MoF (internal audit).

  • Accountant general.

  • Heads and finance officers of major

    budgetary units.

  • SAI for triangulation of information

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