Framework and methodology
Unit of audit
Granskingseining
Extended note
The unit may be a claim, document, model, classification, decision, or concrete system process.
Limitations
Not the same as
- the whole object of audit
- the whole institution automatically
- a moral label
Related terms
Methodological relevance
The unit must be narrow enough to test and broad enough to preserve relevant intermediaries.
Sources and principal occurrence
Source note: R1 — Methodology of Reality Audit.
- R1 — Methodology of Reality AuditThe published methodological justification of Reality Audit.
- Reality Audit — methodology overviewThe common methodological architecture.
Correct and incorrect use
Correct use
“This chain of claims is the unit of audit.”
Incorrect or over-strong use
“The person is the unit of audit in every respect.”
Suggested citation
Suggested citationVikesland, M. A. A. (2026). “Unit of audit”. Røyndalism — Lexicon, content version 1.0.
APAVikesland, M. A. A. (2026). Unit of audit (version 1.0). Røyndalism. https://royndalisme.no/en/lexicon/unit-of-audit/
MLAVikesland, Martin A. A.. “Unit of audit.” Røyndalism, version 1.0, Vikesland Press, 2026, https://royndalisme.no/en/lexicon/unit-of-audit/.
ChicagoVikesland, Martin A. A.. “Unit of audit.” Røyndalism. version 1.0. Vikesland Press, 2026. https://royndalisme.no/en/lexicon/unit-of-audit/.
IEEEM. A. A. Vikesland, “Unit of audit,” Røyndalism, version 1.0, Vikesland Press, 2026. [Online]. Available: https://royndalisme.no/en/lexicon/unit-of-audit/
CSEVikesland MAA. 2026. Unit of audit. version 1.0. Røyndalism. Vikesland Press. Available from: https://royndalisme.no/en/lexicon/unit-of-audit/
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Revision note
- Document version
- 1.0
- First published
- 18 June 2026
First public edition.