{"id":7,"date":"2024-04-04T01:50:52","date_gmt":"2024-04-03T22:50:52","guid":{"rendered":"https:\/\/sisu.ut.ee\/env-intro\/23-2\/"},"modified":"2025-02-11T08:58:15","modified_gmt":"2025-02-11T06:58:15","slug":"23-2","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/env-intro\/23-2\/","title":{"rendered":"2.3. Selecting the audit topic"},"content":{"rendered":"<p><\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"2264\" height=\"1066\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-07-14_at_13.58.57.png\" alt=\"2.3 Selecting the audit topic\" class=\"wp-image-51\" style=\"width:950px\" title=\"screenshot_2021-07-14_at_13.58.57.png\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-07-14_at_13.58.57.png 2264w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-07-14_at_13.58.57-300x141.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-07-14_at_13.58.57-1024x482.png 1024w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-07-14_at_13.58.57-768x362.png 768w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-07-14_at_13.58.57-1536x723.png 1536w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-07-14_at_13.58.57-2048x964.png 2048w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/screenshot_2021-07-14_at_13.58.57-1920x904.png 1920w\" sizes=\"auto, (max-width: 2264px) 100vw, 2264px\"><\/figure>\n\n\n\n<p class=\"has-text-align-center\"><strong>Figure. Audit process (source: ISSAI 300)<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a id=\"relevance\" name=\"relevance\"><\/a>Relevance<\/h2>\n\n\n\n<p>The main tool for selecting audit topics is to analyse discovered problems from different angles and to weigh the probability of harm or loss as a result of the detected problems.<\/p>\n\n\n\n<p><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">In determining the relevance of an audit issue, it is useful to pay attention to aspects such as:<\/span><\/span><\/span><\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">the <b>scale of the environmental problem<\/b> (impact), <\/span><\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\"><b>public interest<\/b> in the topic, <\/span><\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">the <b>number of people and the scale of the area affected <\/b>or endangered by the problem,<\/span><\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">the <b>amount of money<\/b> involved. <\/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;\">Another key question to ask when selecting an audit topic is <b>what might happen if the issue in concern were not dealt with<\/b>.<\/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 greater the negative consequences related to a risk, the more consideration should be given to the problem.<\/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;\">There are several other essential aspects an auditor should consider when selecting an audit topic.<b> <\/b>The example below lists the most essential questions:<\/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;\"><b><span lang=\"EN-GB\">Is the issue auditable?<\/span><\/b><\/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\">Do we have a mandate to make recommendations? To whom?<\/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\">Is the timing of the audit suitable?<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><span style=\"background: white;\"><span style=\"color: #565656;\"><span style=\"line-height: normal;\"><b><span lang=\"EN-GB\">Do we have the capacity needed for this audit?<\/span><\/b><\/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\">Do we have the necessary knowledge?<\/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\">Can we subcontract experts?<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<\/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\" 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>Please note:<\/h3>\n<p>SAIs have different mandates and practices in selecting audit topic, e.g. in some countries, the audit topic is proposed by Parliament, and in other countries, SAIs are independent and free to choose topics by themselves.<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><a id=\"value\" name=\"value\"><\/a>Added value<\/h2>\n\n\n\n<p><span style=\"background: white;\"><span style=\"line-height: normal;\"><span lang=\"EN-GB\"><span style=\"color: #565656;\">After answering the questions in the checklist above, auditors should also define the <b>added value<\/b> of the audit. In order to do so, the following can be used as control questions:<\/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\">Will the audit produce <b>new knowledge<\/b>?<\/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\">Will the audit have the capacity to draw <strong>links<\/strong> between problems in different sectors?<\/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\">What <b>recommendations<\/b> will the auditors be able to make?<\/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;\">After answering these questions, an auditor is better able to weigh up and focus the environmental problems identified in the preliminary study phase and is ready to start planning the audit.<\/span><\/span><\/span><\/span><\/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\/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\u00a0Audit Design Matrix (ADM; 0\/5)<\/h3>\n<p>Please select a topic related to the environment\/sustainability, which you find to be problematic and should be audited\u00a0in your country. Please give <strong>a title <\/strong>to your audit. Write it down for yourself\u00a0 and move on to the module 3 \u2013\u00a0designing the audit.<\/p>\n<p><em>You can use this <\/em><a href=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/145\/adm_template.docx\" data-fid=\"66965\">ADM template<\/a><em>.<\/em><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Figure. Audit process (source: ISSAI 300) Relevance The main tool for selecting audit topics is to analyse discovered problems from different angles and to weigh the probability of harm or loss as a result of the detected problems. In determining &#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-7","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/7","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=7"}],"version-history":[{"count":2,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/7\/revisions"}],"predecessor-version":[{"id":303,"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/pages\/7\/revisions\/303"}],"wp:attachment":[{"href":"https:\/\/sisu.ut.ee\/env-intro\/wp-json\/wp\/v2\/media?parent=7"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}