WAOM Day 4 (2024)

The element of an AOM that refers to the factor that caused a non-conformance and should be permanently eliminated through process improvement.

• Criteria

• Condition

• Cause

• Corrective Action

A written notification to the auditee head and concerned officer/s informing them of deficiencies noted only in the audit of accounts; requiring comments thereto and/or submission of documentary and other information requirements within a reasonable period.

• True

• False

The element of an AOM that should address the cause and/or effect.

• Criteria

• Condition

• Cause

• Corrective Action

Audit programs, analyses, issues memoranda, summaries of significant matters, checklists are examples of audit documents.

• True

• False

AOM may also be issued for documentary or other information required for the auditor to be able to make a decision in audit.

• True

• False