MOOC: Introduction to environmental auditing in the public sector
3.6. Expected findings
It is useful to think about the expected findings during the planning process. These are listed in the ADM as expected findings. Listing expected findings works as a control for weighing the relevance of the selected sub-question.
ADM example of audit findings
See more elaborated example of the ADM
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Tip for an auditorAn ADM is part of an audit strategy/plan whose required elements may differ in different audit offices. In addition to an audit design matrix (ADM), usually auditors should plan the resources (e.g. audit team, experts involved) and timeline of the audit. |
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Thinking exercise – ADM (5/5)You have chosen the problematic environmental/sustainability issue to audit in your country and given a title to your imaginary audit (thinking exercise in sub-chapter 2.3), you have also set the objective, formulated the main audit question and/or sub-questions, criteria and selected the audit methods (sub-chapters 3.2-3.5). Finally, imagine what could be the possible preliminary findings of your audit. |