Does anyone have any documented guidance which says that there are files (relating, for example, to relationships with auditors) which your auditors are not allowed to examine? Is there anything in audit codes of practice etc which accepts this? Any help on or off list gratefully received as usual! Ben ----------------------------------------------------------------- Ben Plouviez Head of Information Management The Scottish Executive K Spur, Saughton House Broomhouse Drive Edinburgh EH11 3XD Telephone: 0131 244 4272 Mobile: 07795 222393 www.scotland.gov.uk ----------------------------------------------------------------- ******************************************************************************************************************************************************* This email and any files transmitted with it are intended solely for the use of the individual or entity to whom they are addressed. ******************************************************************************************************************************************************* The original of this email was scanned for viruses by the Government Secure Intranet (GSi) virus scanning service supplied exclusively by Energis in partnership with MessageLabs. On leaving the GSi this email was certified virus-free