Audit objection settlement upon rectificatory action and demand-raising, with internal audit oversight and retained review rights.

Audit objections are to be treated as settled once appropriate rectificatory or revisionary action is taken and an additional demand is raised, notwithstanding delayed or outstanding recovery. This settlement is conditional on following the Accounts Committee's guidance on Commissioners' instructions, Internal Audit's responsibility to monitor recoveries and report specifically on audit-related recoveries/refunds, and the preservation of the Auditor-General's ability to raise draft paras where further scrutiny is warranted.

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