C4.5 Audit Checklists
An audit checklist is a list of questions to be asked during an audit. Many auditors use audit checklists when conducting an audit.
Advantages of using audit checklists:
- Checklists allow a systematic and consistent approach.
- They check for compliance against pre-determined audit criteria.
- Checklists act as a prompt sheet for the auditor.
- They can provide a useful starting point for investigations at certain locations or for certain topics.
Disadvantages of using audit checklists:
- Lack of flexibility.