A documentary review is a type of review that involves examining documents, records, or other
forms of evidence related to the audit criteria and objectives. It can often be used as a secondary
method to support other forms of information collection methods, such as interviews, observations,
or sampling. A documentary review can help to verify the existence, implementation, and
effectiveness of the audited processes, activities, or controls. It can also provide useful information
about the context, scope, and objectives of the audit, as well as the roles and responsibilities of the
auditees and other relevant parties. Reference: ISO 22301 Auditing eBook, page 611; ISO
19011:2018, clause 6.3.22
