The premise
As due diligence expectations move from policy to practice, the question organisations are asked is changing. It is no longer only "what have you done", but "did it work", and "how do you know". Answering that second question requires a different kind of evidence - evidence of effectiveness, not just evidence of activity.
Many organisations already hold large volumes of documentation: policies, training records, audit reports, supplier declarations. The presence of these documents is often mistaken for the presence of evidence. The two are related, but they are not the same thing.



