Granskningsunderlag

Granskningsunderlag is the documentation and data assembled to support a review, inspection, or audit. It constitutes the evidence base that enables reviewers to verify facts, assess compliance with criteria, and form conclusions. The material may be prepared by the unit under review or by the reviewer and should be organized to allow traceability from source to finding.

Typical contents include the scope and objectives of the review, methodological notes, data sources and data extracts, calculations or models used, assumptions and limitations, relevant policies and procedures, process descriptions and control activities, risk assessments, and evidence such as records, invoices, logs, meeting minutes, and correspondence. Summaries, checklists, and decision logs may accompany the material.

In practice, granskningsunderlag supports transparency and accountability and provides an auditable trail. Reviewers use it to reproduce results, test controls, and evaluate adherence to standards, laws, and contractual requirements. The quality of the granskningsunderlag affects the reliability of the review.

Best practices include ensuring completeness and accuracy, timeliness, and coherence; documenting data provenance and transformations; maintaining version control and authorship; organizing material with clear structure, indexing, and cross-references; handling confidential information appropriately; and including definitions or a glossary.

Etymology: from granska (to scrutinize) and underlag (basis). It is used in both public and private sectors, especially in audits, inspections, procurement evaluations, and quality assurance.