Auditors' access to files
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
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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
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