Finding Evidence Mapping Template
Use this template to connect analytical outputs to audit findings or planning observations.
| Element | Description |
|---|---|
| Audit objective | |
| Risk/control expectation | |
| Criterion | |
| Population tested | |
| Data source | |
| Analysis performed | |
| Exception logic | |
| Number of exceptions | |
| Business context reviewed | |
| Evidence strength | Strong / Moderate / Weak / Not reportable |
| Limitation | |
| Recommended use | Finding / observation / follow-up / planning only |
Conclusion wording check
- Does the conclusion match the strength of evidence?
- Are assumptions and limitations disclosed?
- Could a reader reproduce the exception logic?
- Has management context been considered before reporting?