MOOC: Introduction to environmental auditing in the public sector

3.3. Audit questions

In order to achieve the audit objective, certain questions need to be set and answered. These questions are called audit questions. It is advisable to limit the number of main audit questions to two or three.

Tip for an auditor

  • YES/NO questions have proven to be useful, as they provide a good basis for evaluation.
  • It is useful to support closed YES/NO questions with WHY questions so as to understand the reasons behind problems.


Since the main questions are generally rather broad, it is advisable to divide them into sub-questions or even sub-sub-questions. The number of sub-questions can vary.

ADM example of questions and sub-questions 
 

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Sub-questions should be formulated so that they contribute to the provision of an answer to the main, relevant audit question.

Thinking exercise – ADM (2/5)

You have chosen the problematic environmental/sustainability issue to audit in your country and given a title to your audit (thinking exercise in sub-chapter 2.3), you have also set the objective (sub-chapter 3.2). 

Please think of the main possible audit question and/or sub-questions (2-3) of your audit. Write them down for yourself.

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