5.

6 Findings matrix
Table 5.3 – Findings matrix template
Audit problem: Clearly and objectively express what prompted the audit.
Audit objective (the same stated in the planning matrix). For each audit objective, the items below are repeated.
Finding Good Recommendations Expected benefits
Situation Criterion Evidences and Causes Effects practices
found analysis
Most Pattern used to Result of May be Conseq Actions They should deal Improvements
relevant determine if the application of related to the uences identified with the causes of expected when
findings, expected the data analysis operation or related that the diagnosed implementing the
identified in performance methods and its design of the to undoubtedly problems. recommendations.
the field of the audited object use in the audit object or causes lead to good There should The benefits may be
work. is satisfactory, production of may be out of and to performance. be parsimony in the quantitative and
exceeds expectation evidences. That the control or corresp Such actions amount of qualitative.
or is unsatisfactory. is, the influence of onding may subsidize recommendations Whenever possible,
techniques used the manager. findings the and solution of the quantify
to handle the Identification . recommenda main problems
information of the causes It may tions. should be
collected during requires be a prioritized.
field work and robust measur
the results evidences and e of the
achieved should analysis. finding.
be indicated. Recommenda relevan
tions should ce
contain the
measures
required to
solve the
causes of
unsatisfactory
performance.