ABSTRACT

Choosing an audit team in a contentious audit will be a different choice than for a modular audit. Writing a report with the knowledge of potential litigation is likely to be quite different from an audit constructed in any partnering sense. Therefore, any property contractor/FM manager should be able to readily understand public sector policy imperatives that are likely to influence civil service management strategies by simply regularly looking at HM Treasury, Office of Government Commerce or National Audit Office websites. Public sector language has developed over the years to contain precise meanings within a wealth of policy background. The tactic of forbidding any communication by the audit team with those being audited can be undertaken for two reasons: because the audit itself is deeply contentious and may slip into litigation. In terms of drafting recommendations, complexity generally demands a clear list of actions to be taken.