[Verse 1] Gather fragments, piece by piece Sufficient and appropriate release Nature, relevance, reliability's test Source and circumstances do the rest Audit universe spreads before your eyes Evidence hunting where the truth denies [Chorus] SARI - Sufficient Appropriate Reliable Intent Every scrap of proof we've sent Confirmations fly through postal streams External sources validate our schemes Test the controls, substantiate the claims Evidence speaks when nothing else remains [Verse 2] Inspection touches documents and assets Observation catches what the process baskets Inquiry probes the minds that know the facts Recalculation double-checks their acts External confirmation breaks the chain Of management assertions' potential gain [Chorus] SARI - Sufficient Appropriate Reliable Intent Every scrap of proof we've sent Confirmations fly through postal streams External sources validate our schemes Test the controls, substantiate the claims Evidence speaks when nothing else remains [Bridge] Positive confirmations tell us yes or no Negative silence means exceptions show Analytical procedures spot the variance dance Risk assessment guides our evidence advance [Verse 3] Written trumps the oral every time Independent beats the biased paradigm Original documents outweigh the copies made Direct knowledge stronger than the secondhand trade Corroboration builds the fortress walls Where single sources stumble, combination calls [Chorus] SARI - Sufficient Appropriate Reliable Intent Every scrap of proof we've sent Confirmations fly through postal streams External sources validate our schemes Test the controls, substantiate the claims Evidence speaks when nothing else remains [Outro] Persuasive evidence builds the case Professional judgment sets the pace CAS five hundred guides the way we prove What management asserts, we test and move
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