AUDIT
EVIDENCE
EVIDENCE
Developing deficiency findings adequately is important. To ensure adequate and proper reporting of audit results, it is essential that potential audit issues be thoroughly developed. Developing audit findings can be formalized to enhance the probability of reporting on only key issues by following the C - C - C - E approach.
CRITERIA
Criteria - the way it should be. Identify and reference the standard or practice acceptable to management. The appropriate standards can consist of internal policies and procedures, external guidelines and rules for the industry, governmental laws and regulations or generally agreed upon principles/practices.
CONDITION
Condition - the way it is. Clearly and accurately identify and report on the current situation. Quantify whenever possible.
CAUSE
Cause - answers the question, "why". Identify the reason(s) for the difference between the criteria and condition. When determining the reason for the difference, ensure that the root cause is clearly identified. Typically, the cause is the most difficult of the "parts" to identify.
EFFECT
Effect - answers the question, "so what". Identify the potential effect/impact on the organization (potential risk, etc.) as the result of not addressing the cause. Quantify whenever possible. If the answer to the question "so what" is none or insignificant then the finding is probably not reportable.
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