{"id":10,"date":"2024-04-04T01:50:52","date_gmt":"2024-04-03T22:50:52","guid":{"rendered":"https:\/\/sisu.ut.ee\/env-intro\/33-criteria\/"},"modified":"2024-04-04T17:19:18","modified_gmt":"2024-04-04T14:19:18","slug":"33-criteria","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/env-intro\/33-criteria\/","title":{"rendered":"3.4. Criteria"},"content":{"rendered":"<p><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">An audit criterion describes the desirable situation used to weigh up the actual situation. There are several criteria in one audit. The criteria need to <b>follow the logic of the audit questions and correspond to the audit objective<\/b>. The criteria also need to be <b>measurable<\/b>, as they form the basis of evaluation.<\/span><\/span><\/span><\/span><\/p>\n\n\n\n<p><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Sources of audit criteria can include:<\/span><\/span><\/span><\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">international conventions and agreements (look at Module 1)<\/span><\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">national policies, strategies, action plans, legislation etc. and any documents related to the evaluation of their progress<\/span><\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">any documentation on the programmes\/projects\/operations involved<\/span><\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">auditees\u2019 organisational rules \u2013 defining the tasks and obligations of relevant departments or units of an auditee<\/span><\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">the auditees\u2019 internal regulations<\/span><\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">documentation related to public procurement and accounting<\/span><\/span><\/span><\/span><br>\u00a0<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"table table-hover\"><tbody><tr><td><img loading=\"lazy\" decoding=\"async\" width=\"80\" height=\"80\" class=\"wp-image-262\" style=\"width: 80px;\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/raamat-2.png\" alt=\"\"><\/td><td>\n<h3>Reading suggestion!<\/h3>\n<p>On finding audit criteria, see <a title=\"\" href=\"https:\/\/www.issai.org\/professional-pronouncements\/?n=3000-3899\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.issai.org\/professional-pronouncements\/?n=3000-3899\">ISSAI 3000: Performance Audit Standard<\/a>\u00a0(pp. 14-15) or INTOSAI <a title=\"\" href=\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/GUID-3910-Central-Concepts-for-Performance-Auditing.pdf\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/GUID-3910-Central-Concepts-for-Performance-Auditing.pdf\">GUID 3910: Central Concepts for Performance Auditing<\/a> (audit objectives, pp. 25-27)<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><br><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">In a performance audit, it is often difficult to find straightforward criteria from policy documents. In this case, auditors can formulate so-called <b>common-sense criteria<\/b> or discuss the desirable level of achievement with the audited institution. It is important that the auditee understands the criteria that will serve as the basis for the evaluation.<\/span><\/span><\/span><\/span><br>\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"table table-hover\"><tbody><tr><td><img loading=\"lazy\" decoding=\"async\" title=\"\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/puzzle2.png\" alt=\"\" width=\"50\" height=\"50\" data-file_info=\"%7B%22fid%22:%2214835%22,%22view_mode%22:%22default%22,%22type%22:%22media%22%7D\"><\/td><td>\n<h3>Tip for an auditor<\/h3>\n<p>It is necessary to have clear criteria which are understandable to the auditee.\u00a0<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><br><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Examples of common-sense criteria:<\/span><\/span><\/span><\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">All inhabitants should have access to safe drinking water.<\/span><\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">The government has appointed responsible institutions for waste management.<\/span><\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">The food products should not contain harmful substances.<\/span><\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">The governmental subsidies should not contradict each other and they should not undermine the achievement of the environmental\/climate objectives.<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n\n\n\n<p><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Audit questions, sub-questions and criteria are all linked. The relationship between the three is presented below.<\/span><\/span><\/span><\/span><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"966\" height=\"964\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.41.40.png\" alt=\"pic\" class=\"wp-image-60\" title=\"screenshot_2021-05-27_at_15.41.40.png\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.41.40.png 966w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.41.40-300x300.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.41.40-150x150.png 150w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.41.40-768x766.png 768w\" sizes=\"auto, (max-width: 966px) 100vw, 966px\"><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Relationship between audit questions, sub-questions and criteria<\/h5>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">ADM example of audit criteria<\/span><\/span><\/span><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1478\" height=\"1180\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.44.23.png\" alt=\"pic\" class=\"wp-image-61\" style=\"width:950px\" title=\"screenshot_2021-05-27_at_15.44.23.png\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.44.23.png 1478w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.44.23-300x240.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.44.23-1024x818.png 1024w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.44.23-768x613.png 768w\" sizes=\"auto, (max-width: 1478px) 100vw, 1478px\"><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"table table-hover\"><tbody><tr><td><img loading=\"lazy\" decoding=\"async\" title=\"\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/test2.png\" alt=\"\" width=\"67\" height=\"71\" data-file_info=\"%7B%22fid%22:%2214836%22,%22view_mode%22:%22default%22,%22type%22:%22media%22%7D\"><\/td><td>\n<h3>Thinking exercise \u2013\u00a0ADM (3\/5)<\/h3>\n<p>You have chosen the problematic environmental\/sustainability issue to audit in your country and given a title to your imaginary audit (thinking exercise\u00a0in sub-chapter 2.3), you have also set the objective (sub-chapter 3.2) and formulated the main audit question and\/or sub-questions (sub-chapter 3.3).<\/p>\n<p>Please write down for yourself the possible\u00a0<strong>criteria <\/strong>based on which you could get answers to your audit questions.<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>An audit criterion describes the desirable situation used to weigh up the actual situation. There are several criteria in one audit. The criteria need to follow the logic of the audit questions and correspond to the audit objective. The criteria &#8230;<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-10","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/10","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/comments?post=10"}],"version-history":[{"count":2,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/10\/revisions"}],"predecessor-version":[{"id":307,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/10\/revisions\/307"}],"wp:attachment":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/media?parent=10"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}