NATIONAL HEART FAILURE AUDIT 2011
It has often proven valuable to have the proposed audit task plan reviewed by an experienced
auditor who is outside the audit team. Such reviews may raise issues that were not
considered by the originator of the plan and that suggest the need to modify the plan in
material ways. In an “audit office” with a hierarchical structure, such a review is typically
required by office policy and is usually carried out in two stages by supervisory levels above
that of audit team leader. In a more decentralised SAI, such as some “courts...