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.