We usually report on the outcome of our studies in audit memorandums. These include the results of our analyses that provide the basis for our response to the criteria.
The purpose of audit memorandums is to establish a basis from which we can answer key questions raised. We document our analysis of the audit criteria and in some cases, we also assess whether the audit criteria have been achieved or not. Based on our scrutiny of relevant documents or if it turns out that our audit criteria are inaccurate or no longer relevant, we may decide to change the audit criteria and either expand or narrow down the scope of the study. The ministry will be informed, if we make such changes.