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{{a| | {{a|devil|}}In a {{risk|firm}} the {{risk|audit}} trail fulfils following functions: | ||
In a {{risk|firm}} the {{risk|audit}} trail fulfils following functions: | |||
*'''Documenting compliance''': evidence of compliance with internal policy and process, albeit this is [[substance and form|form without reference to substance]]. | *'''Documenting compliance''': evidence of compliance with internal policy and process, albeit this is [[substance and form|form without reference to substance]]. | ||
*'''Assign responsibility''': To memorialise decision-making — to assign individual responsibility — but at the same time to record qualifications, derogations, assumptions and conditions upon those decisions — that is, to ''diffuse'' responsibility for the decision. | *'''Assign responsibility''': To memorialise decision-making — to assign individual responsibility — but at the same time to record qualifications, derogations, assumptions and conditions upon those decisions — that is, to ''diffuse'' responsibility for the decision. | ||
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Form is, by definition, easily articulated. It is measurable, observable, auditable. “Did you review that template by year end?” has a yes/no answer which is easily given in the affirmative. All you need is a diary and a decent sense of time management. ''A machine could do it''. “Did you review the template ''properly''?” is a harder question to answer. In the same way, “Did you check it against policy, legal developments and corresponding templates?” is a tougher question, but still has a yes/no answer. It functions like a [[The Checklist Manifesto - Book Review|checklist]]. <br> | Form is, by definition, easily articulated. It is measurable, observable, auditable. “Did you review that template by year end?” has a yes/no answer which is easily given in the affirmative. All you need is a diary and a decent sense of time management. ''A machine could do it''. “Did you review the template ''properly''?” is a harder question to answer. In the same way, “Did you check it against policy, legal developments and corresponding templates?” is a tougher question, but still has a yes/no answer. It functions like a [[The Checklist Manifesto - Book Review|checklist]]. <br> | ||
{{ | {{sa}} | ||
*[[Internal audit]] | |||
*[[La Vittoria della Forma sulla Sostanza]] | *[[La Vittoria della Forma sulla Sostanza]] | ||
*[[Circle of escalation]] | *[[Circle of escalation]] | ||