Exemption from disciplinary measures for proactive actions

Exemption and process for each audit phase

Field exemption

  • 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