Internal Controls
Control Deficiencies Ageing
Open control deficiencies bucketed by age band to expose stale, unresolved weaknesses.
Why ageing open deficiencies matters
The AGSA repeatedly cites unresolved prior-year control weaknesses as a driver of qualified and disclaimed audit opinions, and the MFMA and PFMA require accounting officers to take prompt remedial action. Bucketing open deficiencies by age band exposes the stale weaknesses that quietly accumulate into repeat findings. AuditPro Core ages every open deficiency so management and the audit committee can see precisely how long known weaknesses have gone unremediated.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Open deficiencies
96
Aged > 180 days
21
22% of open
Closed this quarter
34
▲ vs prior
Avg age (days)
112
Deficiencies by age band
Ageing by severity
| Severity | Open | Aged >180d | Avg age (d) |
|---|---|---|---|
| Significant | 19 | 8 | 148 |
| Moderate | 41 | 9 | 121 |
| Minor | 36 | 4 | 86 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Deficiency ageing
Age measures the time elapsed since a deficiency was identified. Older deficiencies signal either a difficult underlying problem or a breakdown in the remediation process itself.
Repeat findings
A deficiency that survives into the next audit cycle becomes a repeat finding, which the AGSA weighs heavily and which damages oversight credibility. Ageing is the early-warning view that prevents this.
Remediation accountability
Every deficiency needs an owner and a target resolution date. Without both, age accumulates with no one answerable for closing the gap.
Severity versus age
Age and severity are independent. A stale low-severity item still indicates a broken process, while a recent high-severity one may warrant immediate action regardless of its short age.
How AuditPro Core Bridges the Gap
- Automatic ageing: each open deficiency is bucketed by elapsed time from identification, with bands updating continuously.
- Stale-item exceptions: deficiencies breaching age thresholds are escalated to owners and the audit committee.
- Remediation traceability: every item links to its owner, target date and remediation evidence for closure verification.
- Audit-ready ageing schedule: the bucketed view exports to evidence timely action under MFMA and PFMA to AGSA.
Key Takeaways
- Ageing exposes the stale weaknesses that become repeat audit findings.
- Every deficiency needs an owner and a target resolution date.
- Old low-severity items still signal a broken remediation process.
- Repeat findings weigh heavily in AGSA opinions; close gaps in-cycle.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.