Assessing Data Reliability

2019 • 68 sayfa • EN

Yazan United States. Government Accountability Office

Data from outside sources are often central to audits. While these data are simply one type of evidence that auditors rely on, appropriately assessing their reliability may require more technical effort than other types of evidence. The purpose of this guide is to describe the principles behind and steps involved in assessing the reliability of data used for audits. Various tests of sufficiency and appropriateness are used for all types of evidence, whether or not they are part of a dataset, to assess whether evidence standards are met. Because assessing sufficiency and appropriateness of data may require a more technical review than other types of evidence, it may appear that such data are subject to a higher standard of testing than other evidence. This is not the case. This guide provides a flexible, risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement.