DAY 11 OF 100 AUDIT LESSONS · Reporting
Condition Is What You Found
Condition is the factual situation identified during the audit.
Why this matters
Keep facts separate from criteria, cause and risk.
Take it into your next audit
Do not treat this lesson as theory. Connect it to the process objective, the risk, the control and the evidence available. Ask what the lesson changes about the way you plan, test, discuss or report your work.
Auditribe takeaway: Keep facts separate from criteria, cause and risk.
Want practical tools for your next audit?
Explore the free resources, The 360° Guide to Auditing and Steal My Checklist.
Explore Auditribe resources