The Weight of the Evidence · Chapter 3

Part One · Foundations

Three Rulebooks, One Profession

Why the Notice speaks of professional standards in the plural, who writes each of the three books, and how to tell within seconds which one a question is drawing on.

Classic traps from this chapter

  1. ISSAI 140 is Quality Management, not Quality Control. The revised standard replaced the older one and applies from 1 January 2025. Sources still saying control at organisational level are superseded.
  2. ISAs are not the standard for everything. They are written for audits of financial statements and other historical financial information. If the subject matter is not historical financial information, the ISAE family governs.
  3. Internal auditors report to the board, not to a parliament. A question that has an internal audit function reporting to a legislature is testing whether you can tell the families apart.
  4. Advice is part of the internal audit role. Internal auditors provide assurance and advice. Do not import into the internal rulebook the tighter restrictions that apply elsewhere.

Chapter 3 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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