Finding
Audit without follow-up
Source
IMF Governance Diagnostic — no link on the sheet. Needs final source-line audit.
What it proves
Transparency and detection are insufficient without follow-up, sanctions and institutional learning.
How to deploy: Use Audit without follow-up (Auditor-General recommendations often fail to produce corrective action) to support: Transparency and detection are insufficient without follow-up, sanctions and institutional learning.
Accountability