audit report

Analytic Quality Glossary

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Citation reference: Harvey, L., 2004–12, Analytic Quality Glossary, Quality Research International, http://www.qualityresearchinternational.com/glossary/

This is a dynamic glossary and the author would welcome any e-mail suggestions for amendments or additions. Page updated 30 January, 2012 copyright Lee Harvey 2004–12

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Audit report

core definition

An audit report is a codification of the process, findings and outcomes of the audit process, usually prepared by the auditors and project team.

explanatory context

analytical review

UNESCO definition refers to audits of institutions and also audits of agencies:

Audit Report/Evaluation Report/Assessment Report: (i) The document prepared following a quality assessment peer review team site visit that is generally focused on institutional quality, academic standards, learning infrastructure, and staffing. The report about an institution describes the quality assurance (QA) arrangements of the institution and the effects of these arrangements on the quality of its programmes. The audit report is made available to the institution, first in draft form for initial comments, and then in its final, official form. It contains, among other things, the description of the method of the audit, the findings, the conclusions of the auditors, and various appendices listing the questions asked. In Europe, the document is often called an “evaluation report” or an “assessment report”. (ii) Such a report may also be prepared about an accreditation agency, describing its quality assurance arrangements and the effect of these arrangements on the quality of the programmes in the institutions for which it is responsible. (Vlãsceanu et al., 2007, p. 32)

CHEA (2002) refers to the UK situation

Audit Report: (U.K.) The document prepared following a quality assessment peer review team site visit. The report generally focuses on institutional quality, academic standards, learning infrastructure, and staffing. In Europe, the document is more likely to be called an "evaluation report" or "assessment report."

HEQC (2004) in South Africa define:

Audit report: Evaluation report from the HEQC to the audited institution. On the basis of the quantitative and qualitative evidence gathered during the audit, the report is developed by the HEQC on the basis of panel deliberations and finalised in consultation with the chairperson and other members of the audit panel. The report provides an assessment of the adequacy and effectiveness of the internal quality arrangements of the institution, as well as commendations and recommendations in the various target areas of the audit.

associated issues

related terms