AU-2026-03 · IIA Global Internal Audit Standards 2024 · lead P. Adeyemi · scope MG-02, MG-03, MG-04, MG-09, MG-10, MG-12, MG-14, MG-15
Decision-making under delegation across the services
Assess whether every decision with legal effect was taken by a person holding the delegation, on a record that can be relied on.
Tests
11
0 run against the record
Population tested
0
records read, none requested by email (GL-GA-04)
Exceptions
0
0 tests with exceptions
Findings
0
0 awaiting the committee
Workpapers
Criteria, population, sample, exceptions, evidence cited
WP-01 · Delegations enforced in code
Criteria: Every decision kind is checked against the delegation register and limits before it takes effect (DI-2026-01).
WP-02 · Every decided hold names the person who decided
Criteria: An approval is decided by a named person, not a system (GL platform).
WP-03 · Evidence chain intact
Criteria: The hash-linked audit chain verifies end to end.
WP-04 · Grant conflicts resolved before scoring
Criteria: No assessor scores an application while a conflict is unresolved (CGRGs; MG-02 guardrails).
WP-05 · Pecuniary interests declared before voting
Criteria: A member with a flagged pecuniary interest declares before any vote on the item (Model Code of Conduct).
WP-06 · Statutory notices on time
Criteria: Every notice an Act requires is published by its due date.
WP-07 · Internal reviews independent
Criteria: No review is decided by the officer who made the original decision.
WP-08 · Recovery payments within the decider's limit
Criteria: No recovery payment exceeds the deciding role's monetary limit.
WP-09 · Warnings issued by a named controller
Criteria: Every warning issued carries the controller who issued it.
WP-10 · Overpayment notices carry the response period
Criteria: Every notice gives 28 days to respond before recovery.
WP-11 · Hardship checked before recovery
Criteria: Every recovery action file records a hardship check.