PROCESS-BASED AUDIT OR ELEMENT-BASED AUDIT?

After decades of experience in auditing, I prefer conducting "process-based" audits and assessments(as outlined core business process in my client's manual) rather than "element/clause-based audit" sequence. It makes me easier to assign specific to my auditor team based on their expertise and lots of time saving. This is a sample how I draw up my guiding principles/sort of tabular/checklist. You can fill in the blanks and expand the table to tailor it to your specific requirements or the industry you are assessing.