Process after audit completed
8 Process after audit completed
For the purposes of subsection 53(3) of the Act, an auditor who completes an audit must:
as soon as reasonably practicable after the audit is completed, notify the relevant person for the audit, orally or in writing, that the audit is completed; and
within 14 days after the day the audit is completed, make a written report (an audit report) of the audit and give a copy of the audit report to:
the CEO, in the manner approved by the CEO; and
the relevant person for the audit.
The audit report must include the following:
the name of the auditor;
the day the audit commenced, the day the audit was completed, and the total time spent (in hours) conducting the audit;
the name of the relevant person for the audit;
a description of the operations to which the audit relates;
a description of the scope of the audit;
the findings of the audit including whether, in the auditor’s opinion, there is, or there has been, a failure to comply with the requirements of the Act in relation to a matter to which the audit relates, including a contravention of the conditions of a permit (if any);
the reasons for the auditor’s findings.
The audit report may also:
identify any risk of a potential non‑compliance with a requirement of the Act in relation to a matter to which the audit relates; and
include recommendations that any of the following actions be taken:
action to address any non‑compliance with any of those requirements;
action to address the risk of a potential non‑compliance with any of those requirements.
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