Results in subject matter information that can be understood by the intended user(s).

Results in findings and conclusions that meet user(s)' information needs.

Results in subject matter information that assists in the decision-making of the intended user(s).

When subject matter information prepared in accordance with the criteria do not omit relevant factors that could reasonably be expected to affect decisions of the intended user(s) made on the basis of that subject matter information.

Criteria that results in consistent conclusions when used and examined in the same way, by another auditor, in the same circumstances.

Criteria that are available for intended user(s) in such way that they understand the nature of the audit work performed and the basis for the audit report.

Independent experts in the field, audited entities, legislature, media, and general public generally agree to.

Criteria that are consistent with those used in Compliance Audits of other similar agencies or activities and with those used in previous Compliance Audits of the entity being audited.