The annotated sample separates what was reviewed from what was concluded and what management still needs to decide. It is an original fictional example, not a redacted Diba client report.
Worked example
In this example the agreed audit criterion is an internal action-closure procedure, not an invented statutory clause. The reviewer samples an action marked complete and finds a purchase order but no implementation or verification record. The finding is limited to that sampled action and available evidence.
Use the resource
A manager can use the sample to ask for the missing evidence, assign the next action and agree a verification method. The example does not demonstrate that equipment was or was not installed. The evidence statement remains narrower than that conclusion.
Worked record
| Report field | Illustrative entry | How to read it |
|---|---|---|
| Scope | One sampled action against the agreed internal procedure | Do not extend to the whole organisation |
| Evidence | Purchase order supplied; verification record unavailable | A purchasing record is not a verification record |
| Finding | Closure evidence not demonstrated for this sampled item | Limited to evidence reviewed |
| Response | Owner to supply evidence or reopen the action | Management must decide and record the response |
How to use it
- Read scope and limitations first.
- Trace the finding to evidence and criterion.
- Separate recommendations from observed facts.
- Record response and later verification.
Your working record
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Blank record
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Source context
- Current Diba consulting services
Eight client-approved service categories; not assignment-specific capacity.
Source context checked 6 October 2026. Examples are illustrative.