VSME6630 - Post Audit Action: Issue and receipt of references: VAT 453

References not considered to warrant immediate/urgent action may be sent by using VAT 453.In making that judgement consider, what does VISION, or DTR tell you about the credibilityof both parties to your proposed reference and the urgency for a reply?

A reference drawing attention to potential errors at the receiving office need not bereplied to immediately, but the outcome of any verification should be advised to theissuing officer towards the end of the enquiry, to indicate the effectiveness of thatreference.