What type of audit is characterized by a comprehensive inspection of records in anticipation of launching a compliance program?

The type of audit characterized by a comprehensive inspection of records in anticipation of launching a compliance program is a baseline audit. This type of audit serves to establish a starting point or baseline against which future compliance efforts can be measured. By conducting a baseline audit, an organization can identify its current compliance status, detect existing deficiencies, and understand the scope of issues that need to be addressed as part of the compliance program. This creates a foundational understanding that helps guide the development and implementation of effective compliance strategies.

Baseline audits are essential in forming a clear picture of where the organization stands before new compliance initiatives are introduced, making them a critical step in establishing a robust compliance framework. The findings from this audit can also help in allocating resources effectively and setting measurable objectives for future audits and compliance activities.