The Evidence StandardA framework for evidence of judgement

Evidence type

Governance evidence

Governance evidence is valuable where insurers, investors, acquirers, regulators or counterparties need to understand an organisation’s control environment or governance posture.

Posture is not a specific decision-state

Governance evidence can describe policies, roles, controls, attestations, operating practices and other indicators of how an organisation is governed.

Evidence about an organisation’s governance posture may be relevant to risk pricing, underwriting, assurance or capital assessment. A decision-evidence standard addresses a different question: what formed the basis of a specific consequential decision when the organisation acted?

A governance record may therefore be relevant Evidence Object for a decision, while remaining distinct from the evidence, authority, conditions, judgement and commitment of that decision.

Questions for reviewers

  • Is this evidence about organisational posture or a particular act?
  • How did the declared posture apply at the execution boundary?
  • What decision-specific evidence and authority must be linked?