The Weight of the Evidence · Chapter 11

Part Three · Before the Work Begins

Choosing What to Audit

How an audit body decides where to look, the three tests a topic has to pass, why a scoring model never makes the decision, and the difference between the risk that selects an audit and the risk that runs inside one.

Classic traps from this chapter

  1. Auditability is a selection criterion, not a detail. An important topic with no criteria, no accessible evidence and no available skills is not selectable, however serious it is.
  2. Expected impact is not the same as severity. A well-known problem already being fixed may have low expected impact.
  3. Risk analysis does not decide the plan. It structures the process and must be complemented by professional judgement.
  4. Planning risk and audit risk are different things. One selects engagements; the other manages the risk of an inappropriate report inside an engagement.

Chapter 11 in full

The traps above are how this chapter ends. The chapter itself works the material through first — the reasoning, the sources with their article and paragraph numbers, check-yourself questions with the reasons under them, and flashcards for retrieval practice.

The Weight of the Evidence is the PassEPSO study book for the field-related test of EPSO/AD/428/26: 536 pages in 27 chapters, PDF and EPUB.

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