What are Validation Notes intended for?

Validation Notes are specifically designed to provide an evidence-based rationale for the scores assigned to each audit question. Their primary function is to ensure that the scoring is accurate, justified, and backed by documented observations. This promotes transparency and accountability in the audit process.

When auditors assess compliance or performance, they must attach clear reasoning to the scores they give. Validation Notes serve as a reference point that explains how a particular score was derived, detailing the evidence or observations that led to that numerical or qualitative result. This facilitates a more standardized approach to evaluating results, thereby enhancing the credibility and reliability of the audit findings.

In contrast, the other options do not reflect the purpose of Validation Notes. Documenting employee testimonies is more focused on collecting firsthand accounts rather than validating scores. Recording personal opinions may introduce bias and does not adhere to the objective validation required in audits. Creating a summary of findings summarizes the overall outcomes rather than justifying specific scores associated with audit questions. Each of these alternatives does not align with the core function of Validation Notes in the auditing process.