Secretarial audit coordination

Work covered by the assignment

We coordinate the applicability discussion, document request list, records room and issue tracker. The aim is to make evidence retrievable and factual responses consistent while preserving the auditor’s independent judgement.

1. Agree the covered entity, period and coordination responsibilities.
2. Map the auditor’s requests to record owners and source documents.
3. Track factual responses, revised evidence and unresolved requests.
4. Hand over the response archive and management action list.

The auditor determines the audit work and conclusions. Document coordination should make evidence available without filtering out inconvenient records or treating a management response as the auditor’s acceptance.

Records that establish the starting position

• Constitutional documents
• statutory registers
• meeting records
• regulatory filings
• licences
• prior audit observations
• event and transaction list.

Keep each document indexed by period, event and version. Identify originals, signed copies and drafts clearly. Include changes during the year and correspondence relevant to unresolved matters, rather than providing only the latest registry snapshot.

A practical point to resolve

A previous observation should have an evidence-backed closure trail. Marking it “resolved” in a tracker is not a substitute for the corrective document or action.

For example, if an earlier observation concerned an incomplete register, the action tracker should link the updated record and its supporting evidence. The auditor can then assess the response; the coordination team should not mark the audit finding closed solely because a file was uploaded.

Boundaries and engagement terms

Coordination does not constitute the audit opinion. Appointment, eligibility, independence and signing responsibility are separately established.

We confirm the covered event or financial period, deliverables, professional involvement and fees in writing. The enquiry should identify any approaching date and outstanding prior work.

The deliverables can include the request tracker, indexed evidence room, factual response log and open-action schedule. Remediation drafting, additional filings and disputed legal questions are separate unless included. The registers and minutes service addresses record organisation where needed.