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Evidence collection automation
Measure how much audit evidence is collected automatically and the effort still manual.
Governance, risk & complianceHow it's worked out
- Automation = automated items ÷ items. Hours = manual items × hours each × cycles
- Hours per item include finding, formatting and uploading
NoteAutomate evidence for controls tested every cycle first; one-off evidence rarely repays the effort.
Source: ISACA continuous controls monitoring; AICPA SOC 2 evidence practice
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