How many months of data are typically collected for workload values in an operational audit?

In the context of an operational audit, collecting 12 months of data for workload values is standard practice. This duration allows auditors to assess performance trends, seasonal variations, and other factors that can influence workload over a complete annual cycle. A full year of data provides a comprehensive view, enabling more accurate comparisons and analysis, particularly because it encompasses any potential fluctuations that might occur month to month and across different seasons.

In contrast, shorter periods like 6 months may not reflect the complete picture, especially in industries where workload can vary significantly based on the time of year, holidays, or other cyclical patterns. Similarly, longer periods such as 18 or 24 months could introduce outdated data that may not accurately represent current operational conditions, making assessments less relevant to current practices or needs. Thus, using 12 months of data strikes a balance between relevance and comprehensiveness, ensuring effective audit results.