When conducting an audit, which method allows for a focus on a specific area?

Selecting the limited scope method for conducting an audit is advantageous when a focused examination of a specific area is necessary. This approach allows the auditor to target certain processes, systems, or aspects of compliance, which can be particularly valuable in identifying issues or areas for improvement without having to assess the entirety of an organization's operations.

Focusing the audit on a limited scope is efficient in terms of time and resources, enabling auditors to thoroughly analyze the particular elements in question. This method is often used when there is a known concern or when particular regulations or standards need to be verified. Additionally, it allows the audit team to delve deeper into the targeted area, which can lead to more detailed findings and actionable recommendations.

In contrast, an action plan outlines the steps and resources needed to address findings from an audit but does not by itself determine the method of audit. A team audit generally involves multiple auditors assessing a broader scope collectively, which may not concentrate on a specific area. A comprehensive audit encompasses a complete review of all relevant factors and processes, rather than focusing on one aspect. Therefore, the limited scope method is ideal when the goal is to emphasize particular areas that merit attention during the audit process.