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The method is applied through mandatory IA and DC sessions within the Enhanced Quality Control Review (EQCR), producing hierarchies of audit questions and evaluative conclusions. 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The IA and DC sessions are an obligation in the European Court Auditors and are part of the Enhanced Quality Control Review (EQCR) process.\u003Cbr>The Court’s Performance Audit Manual (PAM), at section 3.3. 1, sets out the need to define audit questions and sub-questions in a pyramid structure, which is consistent with standard issue analysis practice. Guidance on how to develop a robust, well-structured set of audit questions is in the audit guideline,“Developing the audit objectives”.\u003Cbr>The aim of this document is to:\u003Cbr>• set out, in broad terms, what IADC is all about;\u003Cbr>• provide practical guidance on applying the concepts of Issue Analysis and Drawing Conclusions. |\n| --- | --- |\n| Section 1: What is IADC?\u003Cbr>The audit questions\u003Cbr>The audit conclusions IADC is …\u003Cbr>…More than meetings\u003Cbr>Section 2: Issue Analysis\u003Cbr>Pyramid of questions\u003Cbr>Section 3: Drawing conclusions\u003Cbr>Same principles as issue analysis but based on evaluative statements\u003Cbr>An example output Example of a DC pyramid What to include\u003Cbr>Why it’s important Matters of structure Benefits of the DC approach\u003Cbr>Section 4: The IA and the DC processes\u003Cbr>The IA or DC session Prepare and consolidate\u003Cbr>Section 5: Final remarks\u003Cbr>Appendices\u003Cbr>1. Checklist for audit teams\u003Cbr>2. Facilitating IA and DC meetings |  |\n| List of related documents Performance Audit Manual (PAM)\u003Cbr>Audit Guideline – Developing the audit objectives\u003Cbr>Whom to contact If you feel that the information provided in this document could be improved, please do not\u003Cbr>hesitate to communicate your suggestions: ECA-AMS.CONTACT@eca.europa.eu. |  |\n\n1 In the UK NAO, drawing conclusions is known as dinner party (DP) , but it is the same thing.  \nSECTION 1: WHAT IS IADC?  \nThe audit questions  \nThe audit conclusions  \nIADC is    \n…more than meetings  \nFor performance audits, the audit objectives are set out in the form of audit questions that the audit intends to answer or conclude against. All evidence gathering and data evaluation commences with the audit questions and the audit ends when the auditor has enough reliable and relevant evidence to conclude on the audit objectives. When planning a performance audit , it is vital to ensure that the questions are the correct ones. Posing questions incorrectly or asking the wrong questions will inevitably lead to audits going in the wrong direction, while posing imprecise questions may provide no direction at all. Posing the right questions can save many hours (or days) of collecting and analysing a large amount of data that ultimately prove to be unusable.  \nIssue analysis takes place after initial preliminary study work has been carried out2 , but before the Audit Planning Memorandum (APM) is developed. The audit questions and sub-questions determine the scope of the audit, and the fieldwork that needs to be done. All audit work should be planned and undertaken with the sole aim of answering the overall audit question.  \nDrawing conclusions takes place when the fieldwork has concluded but before any report drafting has started; it is a method for arriving at the key messages tobe included in the audit report, and the reporting structure for those messages. Both IA and DC are designed to lead to specific outputs: structured hierarchies of audit questions and of audit conclusions. While IADC has the potential for some“softer” benefits in terms of greater team ownership of the direction of the audit, auditors should not lose sight of the over-riding importance of achieving high quality outputs.  \nThe successful application of IADC is generally allied to an inclusive approach, with mee","cbCaiquWn9L2jZUI","https://ap.wps.com/l/cbCaiquWn9L2jZUI","pdf",263926,14,"English","# Issue Analysis and Drawing Conclusions\n## Foreword\n## Section 1: What is IADC?\n## Section 2: Issue Analysis\n## Section 3: Drawing conclusions\n## Section 4: The IA and the DC processes\n## Section 5: Final remarks\n## Appendices","[{\"question\":\"What is IADC and when is it applied in performance audits?\",\"answer\":\"IADC is applied at two key stages in the performance audit process: issue definition (IA) and reporting (DC). IA and DC sessions are part of the Enhanced Quality Control Review process and are used to structure audit questions and conclusions.\"},{\"question\":\"How do audit questions relate to audit evidence gathering and conclusions?\",\"answer\":\"All evidence gathering and data evaluation begins with the audit questions. The audit ends when the auditor has enough reliable and relevant evidence to conclude against the audit objectives.\"},{\"question\":\"What is the pyramid of questions approach in issue analysis?\",\"answer\":\"The overall audit question is broken down into sub-questions and further into sub-sub-questions, typically across four levels. The lower-level questions guide specific audit procedures and form the basis for evidence collection plans.\"}]","IADC - Issue Analysis and Drawing Conclusions - Audit Methodology Guidance | PDF",35]