"Some IGs were able to mitigate the severity of the impact by delaying or freezing hiring, consolidating travel requirements, utilizing web-based training, and reducing the scope of audits".
The department said that it had brought such spending under better control in the 2010 and 2011 fiscal years, which were outside the scope of the audit.
The scope of the audit – which will cover all faiths – has not been made public, but it is understood that principals in some schools have sat in and observed prayer groups since the announcement.
Perhaps the most crucial choice an auditor makes is an assessment of how risky a client is, to determine the appropriate scope of the audit, said George Benston, who teaches accounting at the Goizueta Business School at Emory University.
After determining the scope of the audit, outside auditors are supposed to focus on three broad areas when dealing with a company as large as WorldCom, according to Professor Benston, starting with an analytic review of a client's draft financial reports.
This document attempts to define and establish the scope of clinical audit in a way that is applicable across member states and radiological organisations.
Mr Abdullah pulled back from the brink but he will have to show his frustrated followers that the meeting with John Kerry has broadened the scope of the audit to prevent them spilling onto the streets - angry and armed.
Consumer advocates and some in Congress have raised doubts about the scope of the audit, which would exclude millions of borrowers with troubled loans; the independence of the auditors; and whether the process, which is now underway, will provide measurable relief for homeowners who have battled a wrongful foreclosure.
The scope of the audit system, including the method of data collection and the outcomes covered depends on local capacity and caseload.
As the scope of this audit did not affect reported effect sizes and overall values of established internal validity, its results do not change the systematic reviews' conclusions.
