CAM Element Coverage

Audit critical-audit-matter element coverage.

Description

Critical-audit-matter reporting requires specified elements for the applicable engagement.

Critical-audit-matter reporting requires specified elements for the applicable engagement. A completeness checklist is separate from deciding whether a matter qualifies.^[1]

Audit critical-audit-matter element coverage.

When to use CAM Element Coverage

Use this tool to audit critical-audit-matter element coverage.

Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.

How to use CAM Element Coverage and understand its results

Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
Enter requiredElements, presentElements using the field table and calculation rules, then run the tool.
Read coveragePercent, matched, missing, unexpected. The explanation below defines the units, signs, ordering and any flags or placeholder values.
If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.

Input field	Meaning	Value type; see rules below	Requirement
requiredElements	Required CAM elements	list of string	Required
presentElements	Present CAM elements	list of string	Required

Enter requiredElements as the nonempty expected list and presentElements as observations, which may be empty. Trim entries, compare case-insensitively using en-US lowercase and collapse duplicates. Return matched/missing expected labels and unexpected observed labels. Output follows first occurrence order with the last duplicate’s trimmed spelling.

coverage%=100matchedUnique/expectedUnique

Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.

Output field	Meaning	Value type
coveragePercent	Coverage (%)	number; minimum: 0; maximum: 100
matched	Matched items	list of string
missing	Missing items	list of string
unexpected	Unexpected items	list of string

json

{
  "input": {
    "requiredElements": [
      "alpha",
      "beta",
      "gamma",
      "delta"
    ],
    "presentElements": [
      "beta",
      "alpha",
      "extra"
    ]
  },
  "output": {
    "coveragePercent": 50,
    "matched": [
      "alpha",
      "beta"
    ],
    "missing": [
      "gamma",
      "delta"
    ],
    "unexpected": [
      "extra"
    ]
  }
}

Limitations and assumptions

No CAM determination or reporting-standard compliance is established. Blank entries are errors; requirements are entirely caller-supplied and items have equal weight.

Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Lists are limited to 100,000 entries; the rules above may require smaller limits. Missing required fields, extra fields, wrong value types and violations of the calculation rules are input errors.

Alternative or Complementary methods

Use KAM Determination: Evaluate supplied criteria for key-audit-matter determination. For a complementary task, use KAM Selection Score: Score key-audit-matter candidate factors against a supplied threshold.

References

CAM Element Coverage — tool.io

Similar or alternative tools

KAM Determination
Evaluate supplied criteria for key-audit-matter determination.
KAM Selection Score
Score key-audit-matter candidate factors against a supplied threshold.