KAM Selection Score
Score key-audit-matter candidate factors against a supplied threshold.
Description
KAM candidate scoring helps prioritize supplied attention factors using a fixed heuristic.
KAM candidate scoring helps prioritize supplied attention factors using a fixed heuristic.1
Score key-audit-matter candidate factors against a supplied threshold.
When to use KAM Selection Score
Use this tool to score key-audit-matter candidate factors against a supplied threshold.
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 KAM Selection Score 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 significantRisk, highManagementJudgment, significantTransactions, significantEvents, selectionThreshold using the field table and calculation rules, then run the tool.
- Read selectionScore, triggeredFactors, candidateKam. 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 |
|---|---|---|---|
| significantRisk | Matter is a significant risk | boolean | Required |
| highManagementJudgment | High management judgment | boolean | Required |
| significantTransactions | Significant unusual transactions | boolean | Required |
| significantEvents | Significant events or developments | boolean | Required |
| selectionThreshold | Selection score threshold | number; minimum: 0 | Required |
Enter booleans/nonnegative threshold; return score/true factor IDs and inclusive candidate gate.
score=3risk+2judgment+2transactions+1events Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| selectionScore | KAM selection score | integer; minimum: 0 |
| triggeredFactors | Triggered selection factors | list of string |
| candidateKam | Meets supplied candidate threshold | boolean |
{
"input": {
"significantRisk": true,
"highManagementJudgment": true,
"significantTransactions": false,
"significantEvents": false,
"selectionThreshold": 5
},
"output": {
"selectionScore": 5,
"triggeredFactors": [
"significantRisk",
"highManagementJudgment"
],
"candidateKam": true
}
}Limitations and assumptions
No significant-attention judgment or formal KAM determination is made.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing required fields, extra fields, wrong value types and violations of the calculation rules are input errors. A successfully returned false flag is an evaluated outcome; its meaning is explained above.
Alternative or Complementary methods
Use KAM Determination: Evaluate supplied criteria for key-audit-matter determination. For a complementary task, use CAM Element Coverage: Audit critical-audit-matter element coverage.
References
-
KAM Selection Score — tool.io
Similar or alternative tools
- KAM Determination
Evaluate supplied criteria for key-audit-matter determination.
- CAM Element Coverage
Audit critical-audit-matter element coverage.