CGOV.10:4.5 - Use the result and choose the continuation

Give the conclusion and its action-changing limits to the participants responsible for the corporate response. They can use supported information, require a control correction, narrow the proposed act, defer a dependent decision or seek a further contribution.

Distinguish a decision already required by an established finding from an unresolved inquiry. A further engagement is useful when its achievable answer can change the response and warrants the full burden, or when the applicable rule requires it. More work is not compelled merely by the existence of uncertainty.

Preserve the provider’s conclusion even when the corporation makes a different permissible business choice. A corporate decision does not retrospectively change the audit result. Return the resulting action through CGOV.11 or the existing authorized procedure; use CGOV.13 for the follow-up that matters.