Develop an audit methodology to reconcile physical keys against records for [Department] during [AuditDateRange]. Use the datasets [KeyInventoryFile] and [AccessLogsFile] to cross-check issuance, returns, transfers, and anomalous access. Define sampling, full count triggers, and a variance threshold of [ToleranceThreshold]%. Identify orphaned keys, duplicate assignments, and stale access.
Output requirements:
Audit Scope & Objectives (bulleted).
Sampling Plan (table: Population, Method, Sample Size, Rationale).
Reconciliation Results (table: Key ID, Record Holder, Physical Holder, Status, Exception Type).
Exceptions Register (severity, root-cause hypothesis, immediate containment).
Remediation Plan (owner, action, due date, verification step).
Reporting Pack (charts/end-state metrics defined textually).