Chapter 03 · Reporting & strategyReporting, Disclosure & Frameworks
Undue cost or effort
Definition
Undue cost or effort is a context-dependent threshold used in some reporting requirements to permit relief when the cost, effort or practical difficulty of obtaining information would be disproportionate, considering the information available and the needs of users.
References
This reference provides supporting context for how “Undue cost or effort” is defined and used.
Overview
How it is used
In professional practice, “Undue cost or effort” helps standard setters, scheme owners, certification bodies, auditors and organisations seeking assurance describe or assess a reporting relief used when obtaining or preparing information would impose a disproportionate burden relative to its decision usefulness.
It is commonly encountered in standards, certification, conformity assessment, audits, controls and assurance engagements. A credible application identifies the named standard or scheme, version, scope, criteria, assurance level and competent decision-maker.
Why it matters
The practical importance of “Undue cost or effort” lies in the decisions attached to it. It influences the criteria, evidence and level of confidence attached to an assessment or claim; the term should therefore be supported by evidence proportionate to the claim or decision being made.