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Research draft

audit

vr.tr.audit · ACT.PRC

Let an agent handle audits by type, scope, standards, process and outcomes, and help people prepare for audits, without legal or tax advice on individual cases.

Thing Registry Activities and processes

Research draft, second pass

A second pass drafted this model: the structure a model of this thing needs, and what is known about it in the world. The line under this one says how the second half was obtained - researched against sources, or recalled without web access, in which case nothing here was read anywhere and every claim is a lead to verify. Unreviewed either way.

written by Claude from model knowledge without web access - no source was read, every claim is a lead to verify

Researched by: Claude

Purpose and description

Let an agent handle audits by type, scope, standards, process and outcomes, and help people prepare for audits, without legal or tax advice on individual cases.

A systematic, independent examination of records, processes or systems against criteria, such as financial audits of accounts, tax audits, quality and compliance audits, IT and security audits and government audits.

What it is for: Assurance, compliance and improvement.

It can be explain audit types and standards; prepare for an audit; understand audit opinions and findings; find public audit reports.

Distinguishing features

Independent examination

Against defined criteria

Evidence-based

Produces findings and opinions

What it looks like

Documents, interviews, sampling and audit reports.

How it is recognised

Audit reports and opinions

Internal and external audits

Reviews and inspections are related but different

Related models

is a kind of - category

evaluation

is performed by - professional

auditor

follows - standards

auditing standards

produces - output

audit report

In practice

Families and kinds

financial audits

tax audits

quality and compliance audits

IT and security audits

public sector audits

Standards and regulation

International Standards on Auditing (ISA)

ISO 19011 auditing management systems

Public audit legislation

Failure modes and hazards

Lack of independence

Agents giving tax or legal advice

Misreading audit opinions

Also called

forensic auditinggovernment auditfinancial audittax auditpunitive tax auditquality auditlocal government auditlegal auditcorporate auditaudit of public administrationorganizational audithealth service auditmanagement auditingRisk-based auditingcompliance auditenergy auditcode audittechnical auditperformance auditenvironmental auditmarketing auditsocial auditassurance serviceclinical auditauditor rotationreasonable assuranceinformation auditinternal auditSignificant event auditutility bill auditexternal auditdata auditingnursing auditdental auditRisk based internal audit

Where this came from

wikidata · CC0 1.0

Source repository Registry entry point

Drafted structure

Bundle to layer to finding to question, as the second pass will find it: 4 bundles · 8 layers · 8 findings · 16 questions.

Type Which audit.

Types differ.

Kind

Scope.

Kind

Audit type.

  1. What type of audit is it and what is its scope? definition
  2. Which standard applies? provenance

Auditor

Independence.

Auditor

Auditor.

  1. Who is carrying out the audit, and are they independent? provenance
  2. Are they registered or accredited? provenance
Process Stages.

Audits follow steps.

Stages

Planning to reporting.

Stages

Audit stages.

  1. What are the stages of this audit? definition
  2. What evidence will be requested? provenance

Prepare

Readiness.

Prepare

Preparation.

  1. How can an organisation prepare records for the audit? action
  2. Who should be involved? action
Outcomes Findings.

Findings need follow-up.

Opinion

Audit opinion.

Opinion

Audit opinion.

  1. What does the audit opinion or rating mean? definition
  2. What are the key findings? provenance

Actions

Remediation.

Actions

Remediation.

  1. What corrective actions are required, and by when? provenance
  2. Who owns them? provenance
Limits Advice.

Professionals advise.

Tax audits

Individuals.

Tax audits

Tax audit advice.

  1. Is the user facing a tax audit and asking for personal advice? boundary
  2. How should they be referred to a tax adviser? action

Public

Public audit reports.

Public

Public audits.

  1. Where are public sector audit reports published? provenance
  2. How can citizens use them? action

What the second pass must settle

  • Should audit types be separate entries?
  • How should public audit reports be linked?
  • How should standards be linked?
Draft as JSON