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Audits should be based on facts. We are required to have a record of an audit in either hard copy or electronically. That errors or ommissions should be fixed or improved in the alloted time. 

We are being informed that audits should be based on facts and not assumptions. That there should be accountability for audit should

be available in hard copy or electronic form.

My takeaway in this section is the need for fact-based auditing.  I was happy to read that it is imperative in the audit process that the presentation of information be fact versus opinion-based.

 

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