box-ticking approach

box-ticking approach
An approach to auditing or *compliance testing characterized by a superficial or unimaginative use of *checklists and *question-naires. The term is used pejoratively, to imply a focus on the formalities of auditing or compliance over a true understanding and appreciation of underlying issues. A common theme in *corporate governance is the desirability of proactive compliance in a spirit of understanding, rather than a box-ticking approach that fails to address the true areas of concern.

Auditor's dictionary. 2014.

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