It is a requirement that the complience officer's conclusion is based on sufficient, competent evidence.
Compliamnce officer observation
Notes from interviews
Internal documentation
Contract with external parties
Result of complience test
Re-performance
Confirmation
Re-performance is a technique used to gather evidence in the field of auditing. It involves manually calculating and comparing certain data or calculations to verify the accuracy and reliability of a system or process.
For example, let's say there is a payroll system in an organization that calculates employee salaries. A compliance officer can use re-performance to independently calculate the salaries manually, without relying solely on the system. By comparing the manually calculated salaries with the system-calculated salaries, the compliance officer can identify any discrepancies or errors. This helps ensure that the system is functioning correctly and that employees are being paid accurately.
Re-performance is a valuable technique because it provides an independent verification of data or calculations. It allows auditors to assess the reliability and accuracy of a system or process by performing the same calculations or processes manually. This helps in identifying any potential issues or irregularities that may not be apparent through other means of gathering evidence.
Independence of the provider of the evidence
Qualification of the individual providing the informatin or evidence
Objectivity of the evidence
Timing of the evidence
Review IS organization structures
Review IS policies and procedures
Review IS documentation
Interview appropriate personnel
Observe processes and employee performance
Last updated