Exemption from disciplinary measures for proactive actions
Exemption and process for each audit phase
Information provided at start of audit
Indicated on the instruction when notifying a field audit
IVerbal explanation on the day the audit starts
Request for review of exemption
The auditee should submit “the request for review of exemption for proactive actions” to the head of the internal audit body three days before audit closure.
The head of the internal audit body compiles the request for exemption review and submit it to the BAI audit team.
Review by the audit team
Internal meeting of the BAI audit team reviews whether the case satisfies the requirements for exemption.
Decision and notification of exemption
Exemption is decided upon when the supporting data is admissible.
Decision on exemption is notified during the audit closure meeting, followed by an official notification letter.
Exemption based on application
<Addressee> Bureau of Proactive Administration Support
(by registered mail or personal delivery)
① Audit appeals form + Statement of causes for exemption
② Related documents
Exemption by authority at review and approval stage
During the period between report of field audit closure and preparation and review of audit results, the audit team may review the eligibility for exemption even without the application of audit appeals, by its internal decision or by the exercise of authority.
Prepare and report audit results
Review of exemption upon the decision by the approving authority
(or internal decision by the audit team)
Cases deemed necessary to conduct a review on whether it is subject to the exemption for proactive actions
Review by the audit department
Review whether the case satisfies the requirements for exemption
Reported to the approving authority
Decision on exemption
Notify the decision of exemption
Notify decision of exemption
Reflect on audit results report