Correct identification of the cause and more appropriate recommendation.
Clearer and well presented audit report.
Timely audit report.Feasibility report, CBO Minutes
Risk focus and value adding audit report.
Condition and Cause
Cause and Corrective Action
Criteria and Consequence
Criteria and Cause
Criteria are not just limited to formalized policies, procedures and guidelines.
Criteria are not the standard that should have existed in an organization.
Criteria should not be consulted with the audit client.
Draft policies should not be used as criteria.
Cause answers the question why did the condition happen?
Cause tells the audit client why the condition exists?
Cause cannot be the same for different conditions?
Cause can sometimes be interchange with condition?