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INTERNAL-AUDITING5 MIN READ

Finding Anatomy at Your Fingertips

Recall and apply criteria, condition, cause, effect, and action.

C-CASE What does C-CASE cover in an audit finding? Which finding part answers "compared with what standard?" Criteria. It may be policy, law, contract, framework, SLA, or approved procedure. Without criteria, the finding can feel like auditor preference. Condition versus cause Do not recommend fixes until condition and cause are distinct. Management says, "Can we just say process improvement instead of a finding?" We can use constructive wording, but the report still needs criteria, condition, cause, significance, and expected action so the risk can be fixed. The response separates tone from substance and keeps the audit communication complete. flip-card-deck comparison-table…

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