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FINDINGS (AUDIT)

Statistics Directorate    
Definition:
Pertinent statements of fact. Audit findings emerge by a process of comparing what should be with what is.

Source Publication:
Effects of European Union Accession, Part 1: Budgeting and Financial Control, OECD SIGMA Paper No. 19, March 1998, Appendix 3: List of Useful Terms + praxiom.com.

Hyperlink:
http://www.praxiom.com/iso-19011-definitions.htm

Statistical Theme: Public management

Created on Wednesday, August 07, 2002

Last updated on Wednesday, June 12, 2013