Although one can read differing accounts of what is involved in information auditing, most commentators would probably accept that audits are, in some form or another, a type of investigation undertaken for the purpose of optimising information use within organisations. In practice this can range from the compilation of a straightforward inventory of published materials to an analysis of information use and flow across the whole of an organisation's operations. Despite differences in scope, most audits are likely to consist of a survey of the organisation combined with some form of gap analysis.