Governance
External audit findings
Formal definition
External audit findings is a charity governance term for conducting external reviews, meeting constitutional duties, and addressing internal audit recommendations to maintain governance oversight.
What this actually means for you
For day-to-day delivery, External audit findings should be documented clearly and applied consistently; test procedures against industry maturity scales, track remedial actions, and comply with core document powers.
Example: During a planned change window, teams apply External audit findings as follows: the audit committee logs audit responses and trustee officers review governing documents to verify delegation powers. They then update evidence logs, findings summaries, and remediation actions for the next cycle.
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