Another link to an absolutely worthwhile article.
Michael Lopp offers an excellent suggestion in the following article on context reporting. He suggests:
“A context report documents the reason why (and to a lesser extent how) you’re completing these actions and I suspect this information is far more useful to everyone involved.”
I invite you to go through the – extreme – examples he suggests. I for one can see some significant added value coming out of this approach, and I’ll seriously consider using this as a value added recommendation whenever I come upon communication efficiency issues in an audit.
Which, as seasoned auditors know, is pretty much every audit.