Understand the assignment
Clarify the objective, scope, responsibilities, available information and any limits to the work.
OUR METHODOLOGY
A structured, documented and evidence-based approach.
Verification, audit and assessment start by understanding what must be examined, against which criteria and on the basis of which evidence. EXPO’STAT applies a common methodological foundation adapted to each assignment.
A COMMON FOUNDATION
01 · SCOPE
02 · DEFINE
03 · PLAN
04 · EXAMINE
05 · ANALYSE
06 · CONCLUDE
From scope definition to conclusion.
The exact sequence varies with the service, applicable framework and expected level of assurance. The principle remains the same: make the reasoning understandable, findings traceable and conclusions supported.
Identify the criteria
Determine the requirements, definitions, calculation rules, standards or objectives against which information will be examined.
Organise the work
Define resources, timetable, areas of focus, control techniques and, where relevant, sampling.
Gather evidence
Review documents, data, records, interviews, observations and reconciliations required for the assessment.
Qualify findings
Compare evidence with criteria, assess its consistency and sufficiency, and identify discrepancies, anomalies or points requiring attention.
Report traceably
Formalise findings and conclusions in a format appropriate to the assignment, clearly setting out the elements on which they are based.
A common method, with assignment-specific requirements.
Internal audits, standards assessments, data verification and purpose-driven company verification do not all produce the same deliverable and do not necessarily follow identical review or decision requirements.
For activities performed under accreditation, the applicable process includes the stages and provisions required by the verification programme and current accreditation scope. A dedicated page describes this process in detail.
WORKING PRINCIPLES
Independence, traceability and proportionality.
Independence
The assignment is organised to preserve objective judgement and identify potential risks of conflict of interest.
Traceability
The work performed, evidence examined and findings supporting the conclusion are documented in a manner appropriate to the assignment.
Proportionality
The depth of control is adapted to the scope, issues, applicable criteria and identified risks.
FREQUENTLY ASKED QUESTIONS
Understanding how we work.
Is the methodology identical for every assignment?
No. The working principles are common, but the scope, criteria, control techniques and form of the conclusion are adapted to the assignment and applicable framework.
What does “evidence-based” mean?
The conclusion is supported by verifiable information such as documents, data, interviews, records, observations, reconciliations or tests appropriate to the scope.
Does every assignment include an independent review?
No. A separate review or decision is implemented where required by the applicable framework or programme, including for certain verification activities under accreditation.