Procedural review audits (PRAs) help loss prevention professionals assess the areas of greatest risk and loss, enabling them to prioritize where limited resources should be directed. Audits are commonly used in retail to evaluate compliance with regulations and ensure best practices are implemented across retail stores. A procedural review audit is similar, but when applied to loss prevention, can be structured specifically to identify areas of risk and point toward root causes. Therefore, they enable management to effectively measure consistency, while pinpointing operational and loss prevention challenges.