Initially, our content team conducts a thematic mapping exercise, assigning each requirement/sub-standard under the relevant Standards to a specific audit tool(s). At the audit level, these requirements/sub-standards and related guidance material are then used to develop audit questions, with each requirement mapped to individual questions to ensure 100% coverage. These audit questions are supplemented with recommendations from best practice guidelines and legislative requirements which are used in the question rationales, as well in the development of additional questions as required.