By Lewis Gray
Paper can only tell part of the story.
A documented control may exist, yet be hard to apply during a busy shift or unfamiliar task. People adapt around missing information, competing priorities and practical obstacles. A review needs to understand those conditions.
Look for the reasons behind the gap.
Combine document review with conversations, observation and evidence of how controls operate. Ask what makes the expected process easy or difficult. Findings become more useful when they explain the conditions that produce them.
Turn evidence into improvement.
GRA’s auditing and system reviews connect findings with workable actions. The aim is to strengthen control effectiveness and usability, with a follow-up plan that checks whether the changes work.
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