Always make sure the major parts of the audit fit together. The objective is satisfied, and the risks are addressed. The findings address the objective and the risks while supported by evidence… Linkage!
objectives
Focus on a narrow audit objective
The 2018 version of the Yellow Book mentions audit objectives 163 times in one chapter on performance audits! That tells me that objectives run the show! And you know, the broader your audit objective, the longer your audit becomes and the harder your audit report is to write. A few years ago, I created […]
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