The Weight of the Evidence · Chapter 17

Part Four · Doing the Work

The File That Speaks for You

Audit documentation. The stranger who has to follow your reasoning without you in the room, what has to be in the file and when, and how long any of it has to be kept.

Classic traps from this chapter

  1. The test is an experienced auditor with no previous connection to the audit. Not a colleague who was there, and not a member of the public.
  2. Evidence supporting the findings must be documented before the report is issued. There is no provision for assembling the file afterwards.
  3. Judgement must be documented, not only facts. Including consultations and the reasoning behind them.
  4. Performance files must record arguments not accepted, and how different viewpoints were handled.

Chapter 17 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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