In a compliance audit, what is the primary model used for evaluation?

In a compliance audit, the primary focus is on ensuring that an organization adheres to established laws, regulations, and standards relevant to its operations. The evaluation process is grounded in comparing current practices against these predefined benchmarks. Meeting established standards serves as the core model because it allows auditors to assess compliance by verifying that practices align with the requirements set forth by external regulations, industry norms, or internal policies.

This method ensures that there is a clear "yes" or "no" outcome regarding compliance, making it easier to identify areas of non-compliance that require corrective actions. While quantitative analysis, cost-benefit considerations, and risk assessments can certainly contribute valuable insights to the auditing process, they serve as supplementary tools rather than the primary model in a compliance audit context. The dominant goal remains validating adherence to the standards, making meeting established standards the focal point of evaluation.