The paper raises issues previously overlooked by the literature of the field, relating to the assessment tools in audits covering the entire activity of companies (e.g. banks) or their branches. These are usually full inspections, where the findings must be integrated e.g. through the scoring method.

In this method, respective areas of banking activity (loans, bank accounts, cash operations) are assigned an allowance of scores. A full inspection may distinguish several areas of potential bank risk. The higher the risk, the higher the score allowance assigned to the area, e.g. loans may earn the maximum of 13 scores, computer system security - 13 scores, bank accounts - 9 scores, administration and internal support functions - 5 scores. The allowances act as weights of risk related to the respective fields of activity. They constitute an extremely important tool of synthesising the findings of an inspection.

From the full assignment of scores, marks are deducted as the auditor identifies mistakes and evaluates their significance. The overall assessment is based on two criteria: the number of mistakes and how they translate into increased risk - that is, the potential or real losses. Based on these, partial and final grades are determined, according to the following scale: 5: very good, 4: good, 3: fair, 2: poor, 1: negative