- box-ticking approach
- An approach to auditing or *compliance testing characterized by a superficial or unimaginative use of *checklists and *question-naires. The term is used pejoratively, to imply a focus on the formalities of auditing or compliance over a true understanding and appreciation of underlying issues. A common theme in *corporate governance is the desirability of proactive compliance in a spirit of understanding, rather than a box-ticking approach that fails to address the true areas of concern.
Auditor's dictionary. 2014.
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ticking — The making of a small mark on a document to indicate the performance of an *audit test. Tick marks are common in manual audit *work papers, where different marks can represent different aspects of testing. The interpretation of tick marks is… … Auditor's dictionary
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questionnaire — A document that contains a structured series of questions. Questionnaires are often used in auditing and *internal control survey. In particular, *Control Risk Self Assessment techniques are frequently based on questionnaires. The limitations of… … Auditor's dictionary
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