Audit trail
UK government published glossary of procurement terms (FSFree Schools docs) describes an audit trail simply as a 'system or paper generated evidence, showing how and by whom certain processes and functions were carried out.'
The Chartered Institute of Procurement & Supply (CIPS) Glossary of procurement terms, defines an audit as: ‘A systematic inspection of a process or procedure to assess compliance with requirements or regulations.’ It defines and audit trail as: ‘A record, history or series of documents that provide evidence of a sequence of processes that led to a outcome.’
Functional Standards Common Glossary, published by the Cabinet Office, defines internal auditing as: ‘An independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.’
The introduction of the Golden thread, via the Building Safety Act as a comprehensive digital audit trail to track all information about a building's design, construction, and maintenance throughout its life. It is a more advanced and collaborative concept than traditional audit trails because these requires a single, accessible, and up-to-date digital source of truth, not just separate records. The goal is to ensure accountability, transparency, and safety from inception to occupancy, but it could be considered as a form of audit trail. The primary difference is that the golden thread is holistic, digital, and collaborative aimed to create a single source of truth for a building's whole lifecycle. Standard audit trails are often fragmented, paper-based, and less wide ranging, though the golden thread may be considered as an evolution of the audit trail, specifically to fore fill the requirements of building safety legislation.
In the construction industry, audits that might indeed leave an audit trail could include:
- Access audit
- Design audit
- Eco-Management and Audit Scheme
- Eco-audit
- Energy audit
- Facilities management audit
- Geomorphological audit
- Golden thread.
- Inclusive design audit.
- Internal audit
- Marketing audit
- Pre-demolition audit
- Safety audit
- First-party audit.
- Audit
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