Not necessarily. The degree of importance of recommendations varies. There are:
- fundamental recommendations where urgent action is required;
- scope for significant improvement, where action should be taken but the risk is not so great;
- compliance breaches where a University policy or procedure has not been followed;
- merits attention, which are general suggestions for improvement.
Fundamental recommendations should generally be dealt with promptly and the others in accordance with the agreed action plan. We aim to minimise disputes by discussing our findings and the implications before the report is drafted.
The implementation of the fundamental recommendations and a sample of others will be reviewed by Internal Audit within 12 months of the audit visit.