During the audit process, what should an auditor compare?

In the audit process, it is essential for an auditor to compare task observations with the organization's documented policies. This is crucial because the core purpose of an audit is to evaluate whether the organization's practices, processes, and operations align with its established policies and procedures. By making this comparison, an auditor can determine compliance, effectiveness, and any potential areas for improvement.

Evaluating task observations against documented policies provides a clear framework for assessing how well the organization is adhering to its own standards. It also helps identify discrepancies that may indicate insufficient controls, operational inefficiencies, or non-compliance with regulatory requirements. This process not only aids in recognizing areas that need corrective actions but can also promote accountability within the organization.

Moreover, aligning observations with documented policies helps ensure a structured approach to auditing, fostering a more systematic examination of processes that can enhance overall governance and risk management within the organization.