{"id":29,"date":"2024-04-04T01:50:53","date_gmt":"2024-04-03T22:50:53","guid":{"rendered":"https:\/\/sisu.ut.ee\/env-intro\/31-audit-design-matrix\/"},"modified":"2024-04-06T15:59:44","modified_gmt":"2024-04-06T12:59:44","slug":"31-audit-design-matrix","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/env-intro\/31-audit-design-matrix\/","title":{"rendered":"3.1. Audit Design Matrix"},"content":{"rendered":"<p><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Listed below are the key elements to consider when designing an audit:<\/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\">What is the <b>objective of the audit<\/b>?<\/span><\/span><\/span><\/span>\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\">What do we want to find out?<\/span><\/span><\/span><\/span> \u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">What <b>questions<\/b> must be answered in order to obtain the audit objective?<\/span><\/span><\/span><\/span> \u00a0\u00a0 \u00a0<\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">How can we measure performance? What are the <b>criteria<\/b>?<\/span><\/span><\/span><\/span>\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\">Are there relevant national standards\/criteria supporting the audit objective?<\/span><\/span><\/span><\/span> \u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0<\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">Can we find international good practices? <\/span><\/span><\/span><\/span> \u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0<\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">Can we compare different entities with one another?<\/span><\/span><\/span><\/span> \u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u00a0<span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">What <strong>information <\/strong>do we need? What is the evidence?<\/span><\/span><\/span><\/span> \u00a0\u00a0 \u00a0<\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">What <b>methods<\/b> can we use?<\/span><\/span><\/span><\/span>\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\">Where are the data located and how will they be collected and analysed?<\/span><\/span><\/span><\/span> \u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\">What do we <b>expect to find<\/b>?<\/span><\/span><\/span><\/span>\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\">What conclusions can we draw? <\/span><\/span><\/span><\/span> \u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0 \u00a0 \u00a0<\/li>\n<\/ul>\n<\/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;\">For practical reasons, it is useful to assemble these elements into one table, which is often referred to as an <b>Audit Design Matrix (ADM)<\/b> or an audit question\/pyramid tree \u2013 a tool commonly used in the audit planning phase.<\/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;\">The main elements of an ADM are usually <b>audit questions, sub-questions, (sub-sub-questions), criteria, information sources, methods and expected findings<\/b>. Other elements can be added to an ADM \u2013 for example, audit\u00a0risks, possible\u00a0recommendations and required audit resources.<\/span><\/span><\/span><\/span><\/p>\n\n\n\n<p><span lang=\"EN-GB\"><span style=\"line-height: 107%;\"><span style=\"color: #565656;\">SAIs arrange their ADMs differently. Usually there is good reasoning to choose one or another format, it cannot be said that one ADM is better rather that it is more suitable for given SAI.\u00a0<\/span><\/span><\/span><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Examples of an Audit Design Matrix and question-trees:<\/span><\/span><\/span><\/span><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1408\" height=\"642\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.07.51.png\" alt=\"pic\" class=\"wp-image-103\" title=\"screenshot_2021-05-27_at_15.07.51.png\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.07.51.png 1408w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.07.51-300x137.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.07.51-1024x467.png 1024w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.07.51-768x350.png 768w\" sizes=\"auto, (max-width: 1408px) 100vw, 1408px\"><\/figure>\n\n\n\n<p>\u00a0\u00a0 \u00a0<span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">Examples of ADM headers:<\/span><\/span><\/span><\/span>\u00a0\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1598\" height=\"582\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.07.png\" alt=\"pic\" class=\"wp-image-104\" title=\"screenshot_2021-05-27_at_15.09.07.png\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.07.png 1598w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.07-300x109.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.07-1024x373.png 1024w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.07-768x280.png 768w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.07-1536x559.png 1536w\" sizes=\"auto, (max-width: 1598px) 100vw, 1598px\"><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1608\" height=\"220\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.17.png\" alt=\"pic\" class=\"wp-image-105\" title=\"screenshot_2021-05-27_at_15.09.17.png\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.17.png 1608w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.17-300x41.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.17-1024x140.png 1024w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.17-768x105.png 768w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.09.17-1536x210.png 1536w\" sizes=\"auto, (max-width: 1608px) 100vw, 1608px\"><\/figure>\n\n\n\n<p>\u00a0\u00a0 \u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1612\" height=\"330\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.10.14.png\" alt=\"pic\" class=\"wp-image-106\" title=\"screenshot_2021-05-27_at_15.10.14.png\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.10.14.png 1612w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.10.14-300x61.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.10.14-1024x210.png 1024w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.10.14-768x157.png 768w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-05-27_at_15.10.14-1536x314.png 1536w\" sizes=\"auto, (max-width: 1612px) 100vw, 1612px\"><\/figure>\n\n\n\n<p><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">The main components of an ADM are explained in the following sub-chapters.<\/span><\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Listed below are the key elements to consider when designing an audit: For practical reasons, it is useful to assemble these elements into one table, which is often referred to as an Audit Design Matrix (ADM) or an audit question\/pyramid &#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-29","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/29","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=29"}],"version-history":[{"count":3,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/29\/revisions"}],"predecessor-version":[{"id":318,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/29\/revisions\/318"}],"wp:attachment":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/media?parent=29"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}