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{{a|risk}} | {{a|risk|}} | ||
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]]. | |||
*'''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. | |||
The key for decision-makers is to articulate ''qualitative'' conditions — that require comprehension of the subject matter — and not quantitative ones, that can be easily measured by the audit function. This allows the [[SME]], to whom the consultant will inevitably turn, to create her own qualitative conditions. If she is experienced, her conditions will be in the gift of a third SME, who will create her own qualitative conditions in the gift of a fourth. Eventually the trail will lead in a bureaucratic [[Möbius loop]] back to legal, and the [[Circle of escalation|circle of diffusion]] will be complete. | |||