What distinguishes field notes from validation notes during an audit?

Field notes serve an essential role in the auditing process by capturing the auditor's observations, comments, and context regarding the audit process and findings. These notes help to elucidate the overall environment, behaviors, and practices observed during the audit, providing crucial supplementary information that might not be reflected directly in the scores or ratings assigned during the audit.

Validation notes, on the other hand, specifically focus on justifying or providing more detail about the scoring of specific audit questions. They elaborate on the rationale behind the scores given, ensuring that there is a clear understanding of why a particular rating was assigned based on the evidence or observations made.

The distinction between these two types of notes is critical for maintaining clarity in the audit results and ensuring that anyone reviewing the audit can comprehend not only the outcomes (scores) but also the context and reasoning behind them. This approach enhances the reliability and transparency of the auditing process, making it easier for stakeholders to interpret the findings accurately.