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Who audits judgement

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An analyst compares a printed report with a notebook and source documents on a work table.

Who audits judgement

The cost of verification: why the gap in auditing judgement threatens organisational soundness

Auditing judgement is an organisational governance practice that certifies the provenance, factual traceability and methodological assumptions underlying technical and documentary inputs before managerial approval, preventing the plausibility of software-generated reports