The Quality Reviewer is responsible to evaluate whether the evidence obtained during the review is sufficient to support the report to be issued pursuant to the review engagement. Indicate the general deficiencies which

The Reviewer is responsible to evaluate whether the evidence obtained during the review is sufficient to support the report to be issued pursuant to the review engagement. The review may indicate the following general deficiencies: deficiencies in the policies and procedures instituted by the PU; or the procedures performed by the PU were not designed or performed appropriately to provide it with sufficient appropriate evidence that the PU has compiled with the applicable technical standards; or deficiencies in the procedures performed by PU to ensure that the services rendered by the PU were appropriate in the circumstances. As and when the Reviewer has collated the findings which are required to be evaluated, they should communicate those findings to the PU and allow reasonable time to respond to the queries. It is essential for the review team to consider the information and explanations made available by the PU in response to the findings. The presence of one or more of the following other events would indicate possibility of existence of a material deficiency in policies/ procedures: Identification of non-compliances, whether or not material, on the part of the senior management of PU; Non-compliances with the established policies/procedures in previous periods; Identification by the review team of a material noncompliance in the current period in the circumstances that indicate the non-compliance would not have been detected by the PU's systems of control; and Ineffective oversight by the senior management of the PU's external reporting on compliances with all or some elements of the systems of control.