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32

Finding Verification

Confirming that an audit finding is real and accurate before reporting it, by checking the evidence and reasoning, so the audit does not raise false or unsupported issues that would undermine its credibility.

Before a finding goes into a report, verification confirms it actually holds: the evidence supports it, the control truly fails as described, and there is no misunderstanding or exception that explains it away. Verifying findings protects the audit's credibility, false findings erode trust and waste remediation effort, and it is a discipline of rigor that distinguishes professional assurance from hasty observation. It precedes severity rating and reporting.

Introduced in: Audit and Assurance

Examples

  • Re-checking the evidence to confirm a control really does fail.
  • Ruling out a misunderstanding before reporting a finding.
  • Validating a finding with the control owner to ensure accuracy.

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