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Quality Assurance
Horizontal Reviews
QA-HR-004 · Supervisory approvals & escalation across FY26 H1. The same procedure is executed on every selected audit.
Supervisory approvalsHigh-risk findingsRisk ratingsScope changesIssue escalationEvidence sufficiencyReport timelinessManagement responsesIssue closure
QA matrix
| Audit | Plan approved pre-fieldwork | Reviews ≤ 10 days | Scope change approved | Issues rated per matrix | AC reported |
|---|---|---|---|---|---|
| IA-2602 | |||||
| IA-2604 | |||||
| IA-2608 | |||||
| IA-2610 | |||||
| IA-2611 | |||||
| IA-2615 |
Cross-audit patterns
Suggested observations require your approval
Horizontal Review Agent
4 of 6 audits contained supervisory approvals later than 10 business days (IA-2608, IA-2610, IA-2611, IA-2615).
Horizontal Review Agent
2 of 6 audits began fieldwork before the planning memo was approved; both led by Q2 kick-offs during manager absence.
Horizontal Review Agent
One High-rated issue across the population (ISS-4472) could not be identified in the corresponding Audit Committee reporting.