Model 02
Point-in-time audit consultancies
A point-in-time audit engagement samples evidence around a chosen date, forms a verdict for that date, and hands over a report. DECIMA maintains the evidence continuously, so the assessor's sample is drawn from a record that already covers the whole period.
This is not an either-or. The assessor still forms the opinion; what changes is what the assessor is handed and how much of your year is represented in it.
What each model produces
Five dimensions that decide how defensible the result is between audits.
What each model producesPoint-in-time engagementDECIMA
- Period represented
- Point-in-time engagementA sampled window around the assessment date.
- DECIMAEvery scheduled read across the whole period.
- Where the effort lands
- Point-in-time engagementConcentrated in the weeks before fieldwork, on your team.
- DECIMADistributed across the year and carried by the collection pipeline.
- Status between audits
- Point-in-time engagementUnknown until the next engagement.
- DECIMACurrent as of the last read, with drift surfaced when it happens.
- Second and third mandates
- Point-in-time engagementA separate engagement, with its own evidence request list.
- DECIMAThe same evidence evaluated against each additional rule set.
- What remains afterwards
- Point-in-time engagementA report describing a past date.
- DECIMAA reproducible record: same inputs and rule version, same verdict.
Where this model is the better fit
Honest limits, so the comparison is usable.
- Only a qualified assessor can issue the attestation, certification or opinion your counterparties require. No monitoring platform substitutes for that signature.
- Scoping decisions, compensating-control arguments and remediation strategy are judgement work, and an experienced assessor is worth more than an automated rule there.
See it against a real mandate
Each console shows the evidence model applied to one rule set.
04
Questions about this comparison
Answers written to be quoted.
Hand your assessor a whole-period record
Bring your next audit scope and we will show what the same evidence looks like collected continuously.
Talk to us