Barrier based auditing

Barrier-Based Auditing is a concept in internal auditing and compliance management that focuses on identifying and addressing barriers (or obstacles) within an organization’s processes, systems, or controls that prevent optimal performance or compliance. Instead of just examining compliance with regulations or rules, barrier-based auditing seeks to uncover the specific internal or external factors that create roadblocks to efficiency, effectiveness, and compliance. This type of auditing can help improve overall operations by proactively removing those barriers.