The document discusses the importance of auditing content and provides guidance on conducting effective content audits. It outlines the key reasons to audit content, including scoping projects, understanding what content exists and where, and serving as a reference. It also discusses the different types of audits that can be done, such as basic inventories, quality analyses, and effectiveness evaluations. The document provides tips for how to structure an audit, including setting clear goals, choosing an appropriate method like spreadsheets, and determining an appropriate sample size. It emphasizes testing criteria and collaboration. Finally, it discusses presenting audit findings in a formal report that includes an overview, access to data, and findings.