| Element | Description |
| Goal | Clarifies achievements that must be obtained from specific audit |
| Question | Presents the question that facilitates execution of audit goal |
| Definition | Enables understanding audit goal’s results by elaborating what must be put in place to tell whether the results have been achieved |
| Methods | Outlines the means in which audit information is obtained |
| Frequency | Guides GIS users on the rate at which audit information should be obtained during GIS implementation |
| Responsibility | Describes the person responsible for audit review, analysis, report audit results and give recommendations |