University of Otago Functional Classification Scheme

External Audits  (Activity Descriptor)

Activities involved in undertaking assisting with and responding to external audit's of the university's affairs and operations. Activities include facilitating the conduct of the audit, reviewing reports responding to findings and reviewing procedures.

Action: For minor audits - Destroy 7 years after date of last action. For major audits - Archive 10 years after date of last action.

GDA References: Minor - 2.1.3; Major - 2.1.4. NB: The University does not generally make a distinction between major and minor, preferring to treat all as MAJOR.