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Governance, Risk, Audit & Privacy · Intermediate

Reperformance

Auditor independently executes a control or procedure to verify it operates as described.

Definition

Reperformance provides strong evidence of operating effectiveness, for example by recalculating a reconciliation or rerunning a report query. It is more reliable than inquiry or observation.

Example

The auditor reruns the user access report and compares it to the version management reviewed.

Exam tip

Reperformance is stronger than observation, which only shows the control at one moment.

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