When auditing for the purpose of keeping track of the world around you, it's useful to structure your data so it resembles the world. This is both usefull for recognizing patterns in the data, but also when comparing the data across different boundaries. It's also useful to model your data so it's recognizable to the people that need to work with it. That way it'll be easier to jump right in.
If you are trying to keep track of security in a building, it might be useful to audit each room separately for security risks, this way the rooms that score lowest will be the highest security risks.
Or if you are trying to track fire safety in a building it might be useful to audit each fire hazard separately. To properly evaluate their risks and take the proper precautions
If you are managing a large global corporation it might make sense to first divide each of your facilities into countries or maybe purposes and then further divide them by physical location. Then you can compare both by country, to see if certain countries are performing different from others, and maybe there is something that Country A and teach to Country C.