Certified Government Auditing Professional (CGAP) Practice Exam

Which of the following is NOT a valid reason for having audit reports in retrievable form?

1. To facilitate follow-up of recommendations

2. To make available for public inspection

3. To communicate audit results

4. To assure corrective discipline

The correct answer is: To assure corrective discipline

Having audit reports in a retrievable form serves several important purposes that enhance the effectiveness and transparency of the auditing process. The correct reasoning for why assuring corrective discipline is not a valid reason relates to the fundamental functions and objectives of audit reporting. Audit reports are crucial for facilitating follow-up on recommendations, as they allow stakeholders to track whether suggested actions have been implemented. They also enable public inspection, especially in government settings, where transparency and accountability are paramount. Communicating audit results is essential for informing relevant parties about the findings and implications of the audit. However, while audit reports may prompt corrective actions based on findings, the responsibility for discipline and corrective measures typically falls under management or administrative oversight rather than being a direct function of the audit reporting process itself. The audit's role is to identify areas of concern and suggest improvements, but it does not inherently enforce discipline; that function belongs to management or regulatory bodies. Thus, assuring corrective discipline is not a primary purpose of having audit reports in a retrievable format.