( 2 ) When audit conclusions were not fixed or was merely partially corrected, the new summary schedule need identify the causes for the finding’s recurrence and you may prepared restorative step, and any partial corrective action taken. Whenever restorative step pulled is much not the same as corrective action in earlier times advertised in the a restorative plan or even in the Government agency’s otherwise admission-due to entity’s management decision, the fresh summation schedule should provide a description.
( 3 ) If the auditee thinks the fresh new audit findings are not any offered good otherwise do not warrant subsequent step, the reasons because of it updates must be explained from the summation agenda. A valid factor in offered a review in search of because the perhaps not warranting subsequent step would be the fact all the following the enjoys taken place:
