# 1.0 Engagement profile_Assurance_Regression_NonUS_Steps

DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
StepCaption(ID): - Assessment of inherent risk of the RMMs, especially fraud risks;(LabelBuildingBlock69)
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
BuildingBlockID:
IFERROR(VLOOKUP(GetSteps[[#This Row],[SearchStep]], GetMetadata[[SearchStep]:[StepCaption]], 2, FALSE), GetSteps[[#This Row],[StepCaption(ID)]])

ControlType:
IFERROR(VLOOKUP(GetSteps[[#This Row],[SearchStep]], GetMetadata[[SearchStep]:[StepCaption]], 4, FALSE), GetSteps[[#This Row],[StepCaption(ID)]])


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
â€¢ consequences of errors associated with the automated process control activity that was benchmarked; and(LabelBuildingBlock88)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
â€¢ effectiveness of the IT control environment, including controls over application and system software acquisition and maintenance, access controls and c(LabelBuildingBlock85)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
â€¢ our understanding of the nature of any changes in the specific programs that contain the controls;(LabelBuildingBlock86)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
â€¢ whether the control is sensitive to other business factors that may have changed.(LabelBuildingBlock89)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Based on results of testing the relevant GITCs (including testing over the compensating controls and/or additional procedures performed to mitigate the ide(OptionBuildingBlock53)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Design: Is the control capable of effectively preventing or detecting and correcting material misstatements?(OptionBuildingBlock2)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Design: Is the control capable of effectively preventing or detecting and correcting material misstatements?(OptionBuildingBlock5)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine whether it is appropriate to use a benchmarking strategy and document the results(ExpanderGroupBuildingBlock31)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Did we identify any conditions that may indicate there are inconsistencies or cause doubts over the reliability of the information used in our engagement?(OptionBuildingBlock79)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how we modified the nature, timing and/or extent of our procedures to incorporate unpredictability.(RTFTextBuildingBlock65)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our consideration of the following factors in determining to test the control at multiple points throughout the period:(LabelBuildingBlock67)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our consideration of the following factors in determining whether it is necessary to re-establish a baseline:(LabelBuildingBlock84)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the nature of procedures performed to evaluate design and implementation for each control attribute.(SimpleDataGridBuildingBlock91)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the outcome of advice from an appropriate individual with expertise in IT.(RTFTextBuildingBlock74)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the procedures performed to resolve the matter and our consideration of the effect of the matter on the engagement.(RTFTextBuildingBlock80)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document whether there have been changes in IT systems or IT personnel that impacts the automated process control activity. If so, document the outcome of (RTFTextBuildingBlock75)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate how the control operator identifies and investigates outliers using judgment, including our assessment of whether outliers would be appropriately (LabelBuildingBlock94)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate how the designed consistency or frequency of the control's operation affects precision.(RTFTextBuildingBlock19)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate how the operation of the control at an aggregated level affects precision.(RTFTextBuildingBlock16)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate how the predictability of key performance indicators or other information used to develop expectations affects precision.(RTFTextBuildingBlock14)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate the implementation and test the operating effectiveness concurrently(ExpanderGroupBuildingBlock8)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate the steps performed by the control operator to identify and investigate outliers, including whether outliers were or would be appropriately identi(RTFTextBuildingBlock36)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
External information is used by the control operator to perform the process control activity(CheckBoxBuildingBlock49)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Identify the control attribute and how the performance is documented, including, if applicable, the criteria/threshold for investigation used to identify o(SimpleDataGridBuildingBlock46)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Implementation: Does the control exist and is the entity using it as designed?(OptionBuildingBlock6)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Internal information is used by the control operator to perform the process control activity(CheckBoxBuildingBlock92)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is information used by the control operator to perform the process control activity?(OptionBuildingBlock51)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is this the first time performing testing multiple points throughout the period?(OptionBuildingBlock73)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Navigate to rollforward inquiry activity screen to document whether the control has changed through period end after testing is performed and whether addit(LabelBuildingBlock44)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Navigate to rollforward inquiry activity screen to document whether the control has not changed through period end after testing is performed and whether a(LabelBuildingBlock33)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Objective of the process control activity: Understand how the process control activity addresses the relevant PRPs.(SimpleDataGridBuildingBlock28)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Operation: Is the control operating effectively for the period tested?(ComboSelectEntityEnumBuildingBlock41)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Our evaluation of the conclusions reached in the control operator's investigation(ComboSelectEntityEnumBuildingBlock37)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Specify the information that is susceptible to management bias and document the impact of the susceptibility to management bias on evaluating the reliabili(RTFTextBuildingBlock82)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The control is designed to operate consistently each time it is performed and at a predefined frequency, which indicates high precision.(LabelBuildingBlock17)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The date of testing is after period end, document evidence obtained to demonstrate that the automated control was operating during the period of Controls R(RTFTextBuildingBlock59)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Understand information used by the control operator to perform the process control activity (ExpanderGroupBuildingBlock48)


DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We plan to assess whether the identified RAFITs and IT Layers have been addressed by testing the automated process control activity at multiple points thro(CheckBoxBuildingBlock47)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
 Document the findings that impacted the presence of the preconditions and how they have been resolved.(SimpleDataGridBuildingBlock17)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Add the new or revised criteria to the table in activity 3. Precondition evaluation, section "Identify the type of criteria and how to evaluate it".(LabelBuildingBlock11)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
After discussing the matter with the appropriate party, can the matters be resolved to our satisfaction?(OptionBuildingBlock8)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Are the criteria that facilitate an appropriate understanding of how the SMI is prepared and reported expected to be available to intended users?(OptionBuildingBlock3)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Are we aware of other matters that indicate the preconditions are not present ?(OptionBuildingBlock6)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine whether criteria expected to be used will be available to intended users(ExpanderGroupBuildingBlock1)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do we plan to evaluate a new criteria or re-evaluate a revised version of the criteria?(OptionBuildingBlock10)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how all of the criteria (established criteria, prescribed criteria by laws or regulations, and entity developed, as applicable) expected to be app(SimpleDataGridBuildingBlock2)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document whether, and if so, how to communicate the matters in the assurance report.(RTFTextBuildingBlock14)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Has a KPMG Ready for assurance engagement been performed and were there findings impacting the presence of preconditions?(OptionBuildingBlock15)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Have we obtained and reviewed the most recent report that was previously issued by KPMG or another service provider (e.g. a readiness assessment or prior a(OptionBuildingBlock16)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Identify additional matters that indicate that the preconditions are not present.(SimpleDataGridBuildingBlock7)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Responses within the following activity screen have indicated that some or all of the underlying subject matter/criteria of the engagement are not appropri(SimpleDataGridBuildingBlock23)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the underlying subject matter of the engagement are not appropriate and the preconditions for assurance are not met. Determine whether the m(LabelBuildingBlock20)


DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The criteria that facilitate an appropriate understanding of how the SMI is prepared and reported are not expected to be available to intended users and th(LabelBuildingBlock4)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
- Considering whether it is capable of achieving its purpose in compliance with the Execution Guide; and(LabelBuildingBlock99)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Attach documents related to the ethics and independence assessment, if applicable.(SimpleDataGridBuildingBlock60)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Attach the SATs Engagement Profile Working Paper that has been approved by the engagement partner.(SimpleDataGridBuildingBlock29)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm that the SAT list above does not include any customized ready-to-use routines (customized ready to use routines are considered end-user routines).(CheckBoxBuildingBlock25)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm that the SAT list above includes SATs used by the engagement and employed specialists.(CheckBoxBuildingBlock24)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm that we agreed the nature of the use of the routine and the roles and responsibilities for evaluating the reliability of the routine in planning, p(CheckBoxBuildingBlock38)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm that we reviewed the documentation provided by the engagement team member (excluding other practitioners), employed KPMG specialist or others at th(CheckBoxBuildingBlock39)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm we evaluated the completeness and accuracy of any data extraction and import into the end-user routine.(CheckBoxBuildingBlock40)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Create a complete and accurate list of SATs to be used on the engagement.(SimpleDataGridBuildingBlock23)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the engagement partner has appropriate assurance knowledge, skill and ability.(RTFTextBuildingBlock31)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the engagement partner has sufficient knowledge and skill in the USM and in the criteria and other quality measures in place.(RTFTextBuildingBlock32)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the engagement partner is satisfied that the engagement team members have been directed to bring to the engagement partner's attention signifi(RTFTextBuildingBlock48)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the engagement partner is satisfied that the engagement team will be able to be involved in the work of other practitioners to an extent that (RTFTextBuildingBlock46)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the engagement partner is satisfied that the engagement team will be able to be involved in the work of specialists to an extent that is suffi(RTFTextBuildingBlock45)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the engagement partner is satisfied that those involved in the engagement have been informed of their responsibilities, including the objectiv(RTFTextBuildingBlock47)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the engagement partner is satisfied that those who will perform the assurance engagement, collectively, have the appropriate knowledge, skill (RTFTextBuildingBlock44)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the partner reviewed the assurance report to be included in an SEC offering document in conformity with policies and guidance stated in the SE(RTFTextBuildingBlock91)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the the engagement partner has sufficient knowledge and skill in the quantification and reporting of emissions when the USM includes GHG to ac(RTFTextBuildingBlock34)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how we plan to direct and supervise engagement team members, including review of their work.(RTFTextBuildingBlock92)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our consideration of the results of preliminary engagement activities, such as client acceptance and continuance, including risks and mitigation s(RTFTextBuildingBlock6)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our consideration of the significant factors in directing the engagement team's efforts.(RTFTextBuildingBlock5)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the characteristics of the engagement that define its scope, including the terms of the engagement, the specific characteristics of the USM involv(RTFTextBuildingBlock3)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the engagement partner's consideration of the information from the firmâ€™s monitoring and remediation process as communicated by the firm and whe(RTFTextBuildingBlock50)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the engagement partner's consideration of the information from the firmâ€™s monitoring and remediation process as communicated by the firm and, if(RTFTextBuildingBlock49)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the established overall strategy, considering materiality, that sets the scope, timing, and direction of the engagement which guides the developme(RTFTextBuildingBlock2)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the independence and ethical requirement assessment for the engagement and the engagement team, including identified threats and safeguards applie(RTFTextBuildingBlock59)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document what we ascertained regarding the nature, timing, and extent of resources necessary to perform the engagement, including the involvement of specia(RTFTextBuildingBlock7)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document what we have ascertained regarding the reporting objectives of the engagement in order to plan the timing of the engagement and the nature of the (RTFTextBuildingBlock4)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document whether the engagement team has appropriate knowledge, skill and ability related to the SATs on the SAT list planned to be used on the assurance e(RTFTextBuildingBlock26)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
For SATs not included on the KPMG member firm SAT list, document our consideration over the reliability of the output provided by evaluating the design and(RTFTextBuildingBlock27)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Has the engagement and the engagement team complied with relevant independence requirements, including any local policies, procedures and guidance?(OptionBuildingBlock61)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Identify specialists we plan to involve and/or management specialists who's work we plan to use(SimpleDataGridBuildingBlock79)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Other subject matter specific checklists are applicable and reviewed by the engagement partner.(CheckBoxBuildingBlock88)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Responsibilities of the engagement partner regarding identifying those that will perform the engagement(LabelBuildingBlock43)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We consider the information obtained in defining the assurance engagement strategy and plan the nature, timing and extent of our risk assessment procedures(LabelBuildingBlock12)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We have planned the nature, timing and extent of the procedures we will perform to include:(LabelBuildingBlock68)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We plan to involve specialists and/or use the work of management specialists.(CheckBoxBuildingBlock78)


DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Were end-user routines used during the performance of risk assessment procedures?(OptionBuildingBlock36)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
- whether we remain sufficiently involved in the assurance engagement considering the use of the work of the internal audit function/internal auditors prov(LabelBuildingBlock12)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Change the planned use of the internal audit function's work (e.g. increase the extent of planned procedures that we will perform directly and/or re-perfor(LabelBuildingBlock14)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Change the planned use of the internal audit function's work (e.g. use the work of the internal audit function that is more relevant to our assurance engag(LabelBuildingBlock6)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm that working papers prepared by internal auditors associated with the procedures indicated above have been included in the documentation.(CheckBoxBuildingBlock9)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm the documentation prepared by internal auditors associated with the procedures indicated above have been prepared, signed and dated in accordance w(CheckBoxBuildingBlock8)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm we did not provide KPMG proprietary information, software or other documents to internal auditors providing direct assistance.(CheckBoxBuildingBlock11)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm we have directed, supervised and reviewed the work of internal auditors providing direct assistance, including agreeing their work to the underlyin(CheckBoxBuildingBlock10)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine the areas where we can use the work of the internal audit function, review the work and evaluate its adequacy(ExpanderGroupBuildingBlock3)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine the work assigned to internal auditors providing direct assistance and direct, supervise and review their work(ExpanderGroupBuildingBlock7)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do our conclusions regarding internal audit's involvement in the aggregate remain appropriate, including:(OptionBuildingBlock2)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how we have performed sufficient procedures on the body of work of the internal audit function.(RTFTextBuildingBlock4)


DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is the work of the internal audit function relevant to our assurance engagement and is the overall quality and effectiveness of the internal audit function(OptionBuildingBlock5)


DefinitionID: 31FB0576-C4A2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of the entity's IT organization, including key members, functions outsourced and use of any IT shared service centers(LabelBuildingBlock13)


DefinitionID: 31FB0576-C4A2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of the entity's IT processes to manage the IT environment(SimpleDataGridBuildingBlock10)


DefinitionID: 31FB0576-C4A2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of the IT systems the entity uses as part of preparing SMI, including name, purpose and relevant processes.(LabelBuildingBlock7)


DefinitionID: 31FB0576-C4A2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the IT layer(s) (including title and version) that comprise the IT systems used by the entity as part of preparing SMI (for further linking to aut(SimpleDataGridBuildingBlock9)


DefinitionID: 31FB0576-C4A2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
If a control deficiency is identified from our understanding of the entity's IT processes, capture via the 2.2.3 SICD activity(LabelBuildingBlock11)


DefinitionID: 31FB0576-C4A2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Refer to KEGA - Introduction chapter for further information on Service Organizations.(LabelBuildingBlock16)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
   - apply a systematic and disciplined approach to allow us to use their work?(LabelBuildingBlock49)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
   - have the organizational status and relevant policies and procedures that support the objectivity of the internal auditors; and (LabelBuildingBlock48)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
   -policies prohibiting internal auditors from auditing areas where relatives are employed in important or audit-sensitive positions?(LabelBuildingBlock38)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
   -policies prohibiting internal auditors from auditing areas where they were recently assigned or are scheduled to be assigned on completion of responsib(LabelBuildingBlock39)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Change the planned use of the internal audit function's work (e.g. increase the extent of planned procedures that we will perform directly and/or re-perfor(LabelBuildingBlock56)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the impact on the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock11)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the impact on the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock14)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the impact on the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock17)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the impact on the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock20)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the impact on the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock23)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the impact on the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock5)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the impact on the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock8)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the impact on the evaluation of the objectivity of the internal audit function.(RTFTextBuildingBlock30)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the impact on the evaluation of the objectivity of the internal audit function.(RTFTextBuildingBlock33)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the impact on the evaluation of the objectivity of the internal audit function.(RTFTextBuildingBlock36)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the impact on the evaluation of the objectivity of the internal audit function.(RTFTextBuildingBlock41)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Considering the internal audit function's involvement in the aggregate, including the extent of direct assistance we are planning, if any, together with ou(OptionBuildingBlock55)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine the nature and extent of work of the internal audit function that can be used(ExpanderGroupBuildingBlock50)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do individuals in the internal audit function have relevant professional certifications and participate in continuing education?(OptionBuildingBlock6)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do individuals in the internal audit function have the adequate education level and professional experience of internal auditors?(OptionBuildingBlock3)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document any other factors relating to the competence of the internal audit function and the evidence obtained to support the evaluation.(CheckBoxBuildingBlock24)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document any other factors relating to the objectivity of the internal audit function and the evidence obtained to support the evaluation.(CheckBoxBuildingBlock42)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the evidence obtained to support the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock10)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the evidence obtained to support the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock13)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the evidence obtained to support the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock16)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the evidence obtained to support the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock19)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the evidence obtained to support the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock22)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the evidence obtained to support the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock4)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the evidence obtained to support the evaluation of the competence of the internal audit function.(RTFTextBuildingBlock7)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the evidence obtained to support the evaluation of the objectivity of the internal audit function.(RTFTextBuildingBlock29)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the evidence obtained to support the evaluation of the objectivity of the internal audit function.(RTFTextBuildingBlock32)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the evidence obtained to support the evaluation of the objectivity of the internal audit function.(RTFTextBuildingBlock35)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the evidence obtained to support the evaluation of the objectivity of the internal audit function.(RTFTextBuildingBlock40)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the board of directors, the audit committee, or the owner-manager oversee employment decisions related to the internal audit function?(OptionBuildingBlock34)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the internal audit function have an existing process for the performance evaluation of the individuals within the internal audit function?(OptionBuildingBlock21)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the internal audit function have established practices regarding assignment of internal auditors?(OptionBuildingBlock12)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the internal audit function have policies to maintain internal auditors' objectivity about the areas audited, including: (OptionBuildingBlock37)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the internal auditor function have direct access and report regularly to the board of directors, the audit committee, or the owner-manager?(OptionBuildingBlock31)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the internal auditor function report to an officer of sufficient status to ensure broad audit coverage and adequate consideration of, and action on, f(OptionBuildingBlock28)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the internal function have policies and procedures specific to the supervision and review of internal auditors' activities?(OptionBuildingBlock15)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate whether the internal audit function applies a systematic and disciplined approach, including quality control.(RTFTextBuildingBlock45)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is the quality of working-paper documentation, reports and recommendations adequate?(OptionBuildingBlock18)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Obtain and read the internal audit reports, if any, that relate to the work we plan to use.(SimpleDataGridBuildingBlock57)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Obtain or update information from prior periods about the following to assess the internal audit function's competence:(LabelBuildingBlock2)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Obtain or update information from prior periods about the following to assess the internal audit function's objectivity:(LabelBuildingBlock27)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Our determination of the internal audit function's work we plan to use is based on our consideration of the nature and scope of the work that the Internal (LabelBuildingBlock51)


DefinitionID: 337EAAA0-045C-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We cannot use the internal audit function's work for the purpose of our assurance engagement.(LabelBuildingBlock58)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
*"Reliability is tested through a control attribute of a single control" is selected. Cross reference to the control and respective control attributes in d(LabelBuildingBlock15)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
*"Reliability is tested through a control attribute of another GITC" is selected. Cross reference to the other GITC and respective control attributes in do(LabelBuildingBlock14)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
*"Reliability is tested through a control attribute of another process control activity" is selected. Cross reference to the other process control activity(LabelBuildingBlock13)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
*If data input risk, data integrity risk or data extraction and manipulation risk is addressed by a control attribute of another GITC, cross reference to t(LabelBuildingBlock27)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Data extraction and manipulation risk is addressed by the direct test (attribute sample).(LabelBuildingBlock25)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the information is sufficiently relevant  for selecting items for testing.(RTFTextBuildingBlock6)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the information is sufficiently relevant to the GITC's objective.(RTFTextBuildingBlock5)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the information is sufficiently relevant to the process control activity's objective.(RTFTextBuildingBlock4)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the procedures performed and results obtained to test data extraction and manipulation risk.*(RTFTextBuildingBlock26)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the procedures performed and results obtained to test data input risk.*(RTFTextBuildingBlock19)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the procedures performed and results obtained to test data integrity risk.*(RTFTextBuildingBlock23)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Information type and how will the reliability of the information be tested? (ComboSelectEntityEnumBuildingBlock12)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is the internal information (including all RDEs) sufficiently reliable?(OptionEntityEnumBuildingBlock28)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
No additional procedures performed as data input risk is addressed by testing the GITC.(LabelBuildingBlock18)


DefinitionID: 33C1FE96-86A3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
No additional procedures performed as data integrity risk is addressed by testing the GITC.(LabelBuildingBlock22)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
 - Considering whether it is capable of achieving its purpose in compliance with the Execution Guide; and(LabelBuildingBlock60)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
As the assurance engagement strategy and plan was modified, confirm that sufficient and appropriate resources to perform the engagement are assigned or mad(CheckBoxBuildingBlock19)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Attach documents related to the updated ethics and independence assessment, if applicable.(SimpleDataGridBuildingBlock45)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Attach the SATs Engagement Profile Working Paper that has been approved by the engagement partner.(SimpleDataGridBuildingBlock34)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Attach the signed revised engagement letter and any other documents relevant to understanding the terms of the assurance engagement, if applicable.(SimpleDataGridBuildingBlock15)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Complete the required re-evaluation procedures and attach required documentation.(SimpleDataGridBuildingBlock25)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm that the SAT list above does not include any customized ready-to-use routines (customized ready to use routines are considered end-user routines).(CheckBoxBuildingBlock31)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm that the SAT list above includes SATs used by the engagement and employed specialists.(CheckBoxBuildingBlock30)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm that we agreed the nature of the use of the routine and the roles and responsibilities for evaluating the reliability of the routine in planning, p(CheckBoxBuildingBlock39)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm that we reviewed the documentation provided by the engagement team member (excluding other practitioners), employed KPMG specialist or others at th(CheckBoxBuildingBlock40)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm we evaluated the completeness and accuracy of any data extraction and import into the end-user routine.(CheckBoxBuildingBlock41)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine whether it is appropriate to change the assurance engagement terms(ExpanderGroupBuildingBlock1)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine whether to modify the assurance engagement strategy and plan(ExpanderGroupBuildingBlock16)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine whether to revisit or update our client and engagement continuance evaluation(ExpanderGroupBuildingBlock22)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine whether to update the list of SATs to be used on the engagement(ExpanderGroupBuildingBlock26)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Did the use of end-user routines on the engagement change, including those used by the engagement and employed specialists?(OptionBuildingBlock36)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Did the use of SATs on the engagement change, including those used by the engagement and employed specialists?(OptionBuildingBlock28)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document signficant modifications to our assurance strategy and plan, determining whether the changes are to the results and/or conclusions of planning and(RTFTextBuildingBlock52)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
For SATs not included on the KPMG member firm SAT list, document our consideration over the reliability of the output provided by evaluating the design and(RTFTextBuildingBlock53)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Has our overall assurance strategy or planned assurance procedures change significantly based on the revised consideration of assessed RMMs?(OptionBuildingBlock17)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Has the engagement and the engagement team complied with relevant independence requirements, including any local policies, procedures and guidance?(OptionBuildingBlock46)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Identify additional end-user routines used during the engagement, including those used by engagement and employed specialists.(SimpleDataGridBuildingBlock37)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Identify additional SATs used during the engagement, including those used by engagement and employed specialists.(SimpleDataGridBuildingBlock29)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Indicate whether any of the following events that could cause us to re-evaluate our client and/or engagement have occurred since our most recent acceptance(LabelBuildingBlock23)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is the change from a reasonable assurance to limited assurance due to the inability to obtain sufficient appropriate evidence?(OptionBuildingBlock6)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The end-user routine  to be used on the engagement as determined during planning are as follows:(SimpleDataGridBuildingBlock62)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The procedures performed to check that the data has been completely and accurately extracted and imported.(RTFTextBuildingBlock66)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The SATs to be used on the engagement as determined during planning are as follows:(SimpleDataGridBuildingBlock27)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We are being requested to change the engagement from a reasonable assurance engagement to a limited assurance engagement, or from an assurance engagement t(CheckBoxBuildingBlock9)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We have identified information that would have caused us to decline the engagement had that information been available earlier.(CheckBoxBuildingBlock20)


DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We have reviewed the previously completed independence and ethical requirement assessment for the engagement and the engagement team, including identified (CheckBoxBuildingBlock43)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Are we accepting more than 10 control deviations for a manual recurring control or any control deviations if "Other" was selected above?(OptionBuildingBlock11)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Attach prior period evidence relating to our evaluation of the design and implementation and the test of operating effectiveness of the control.(SimpleDataGridBuildingBlock35)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Based on procedures performed and evidence obtained, were any deviations identified?(OptionBuildingBlock37)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine when we obtain the evidence about the operating effectiveness of the control.(LabelBuildingBlock3)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do you intend to use evidence from prior periods to conclude on the operating effectiveness of controls in the current period?(OptionBuildingBlock16)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how we modified the nature, timing and/or extent of our procedures to incorporate unpredictability.(RTFTextBuildingBlock14)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our consideration of the nature, cause and potential consequences of the control deviations.(RTFTextBuildingBlock38)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the procedure performed to obtain a high degree of certainty that such deviation is not representative of the population.(RTFTextBuildingBlock40)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate the steps performed by the control operator to identify and investigate outliers, including whether outliers were appropriately identified and res(RTFTextBuildingBlock33)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
For the selected operations of the control with judgmental control attributes:(LabelBuildingBlock32)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Navigate to rollforward inquiry activity screen to document whether the control has not changed through period end after testing is performed and whether a(LabelBuildingBlock47)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Obtain evidence about the operating effectiveness of the manual process control activity using prior period evidence(ExpanderGroupBuildingBlock15)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Operation: Did the control operate effectively throughout the period tested?(ComboSelectEntityEnumBuildingBlock45)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Our evaluation of the conclusions reached in the control operator's investigation(ComboSelectEntityEnumBuildingBlock34)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Using evidence obtained during prior periods for the operating effectiveness of manual controls is not permitted unless all the conditions above have been (LabelBuildingBlock22)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We evaluated that the design and implementation is effective in the current period and has not significantly changed from the previous engagement;(CheckBoxBuildingBlock19)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We have evaluated the Monitoring Activities component of CERAMIC and no deficiencies were identified.(CheckBoxBuildingBlock21)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We have tested the operating effectiveness of the control at least once in the past two periods or more frequently as appropriate; and(CheckBoxBuildingBlock20)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We increased the control sample size over the control sample size table for manual recurring process control activities.(CheckBoxBuildingBlock8)


DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We performed a walkthrough of the business process containing the control we intend to use evidence from previous engagements in order to confirm our under(CheckBoxBuildingBlock18)


DefinitionID: 642DD715-0081-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the consideration of whether other controls are affected by the control deficiencies. (RTFTextBuildingBlock4)


DefinitionID: 642DD715-0081-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Have we determined that other controls are affected and additional deficiencies exist?(OptionBuildingBlock2)


DefinitionID: 642DD715-0081-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Identify and describe the deficiency and how it came to our attention including type of deficiency - i.e. control is missing, not designed correctly or not(RTFTextBuildingBlock7)


DefinitionID: 642DD715-0081-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We identified deficiencies in the related automated control as the result of the GITC deficiency.(CheckBoxBuildingBlock15)


DefinitionID: 659A5FBC-F496-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
 Evaluate whether the population of significant areas and relevant assertions remain appropriate(ExpanderGroupBuildingBlock1)


DefinitionID: 659A5FBC-F496-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Based on our evaluation of areas not associated with any RMMs, individually and in the aggregate, does the population of significant areas and relevant ass(OptionBuildingBlock4)


DefinitionID: 659A5FBC-F496-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document why the population of significant areas and relevant assertions remains appropriate.(RTFTextBuildingBlock5)


DefinitionID: 659A5FBC-F496-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We associate at least one RMM with each area. Ensure we have identified at least one RMM for the areas in the table below (if displayed) via the 2. Risks a(LabelBuildingBlock2)


DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Attach relevant documents and other evidence obtained related to this step in the process.(CheckBoxBuildingBlock21)


DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of how balanced information is reported for each significant area.(RTFTextBuildingBlock30)


DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of how the information is captured, processed and disclosed in the SMI.(RTFTextBuildingBlock35)


DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of the activities over the initiation, authorization, recording, processing, measuring and preparation of the SMI.(RTFTextBuildingBlock34)


DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of the entity's resources relevant to the business process.(RTFTextBuildingBlock29)


DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of the supporting records relating to the flows of information in the information system.(RTFTextBuildingBlock28)


DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Information is used in our process understanding risk assessment procedures.(CheckBoxBuildingBlock2)


DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Procedures performed to understand the flow of information from initiation to reporting in the SMI, including our understanding of how balanced information(SimpleDataGridBuildingBlock32)


DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Refer to KEGA - Introduction chapter for further information on Service Organizations.(LabelBuildingBlock8)


DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We intend to use prior period evidence for manual process control activities in this process.(CheckBoxBuildingBlock13)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
 If substantive procedures alone cannot provide sufficient appropriate audit evidence for this RMM, then consider the implications for the engagement, incl(RTFTextBuildingBlock42)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
â€¢How the entity makes significant estimates and the data on which they are based.(LabelBuildingBlock22)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
â€¢If Scope 3 emissions are included in the GHG statement, there is greater uncertainty associated with these emissions.(LabelBuildingBlock23)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
â€¢The degree of complexity in determining the organizational boundary and whether related parties are involved.(LabelBuildingBlock18)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
â€¢The likelihood of non-compliance with the provisions of those laws and regulations generally recognized to have a direct effect on the content of the GH(LabelBuildingBlock15)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
â€¢Whether there are significant emissions that are outside the normal course of business for the entity, or that otherwise appear to be unusual.(LabelBuildingBlock27)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider the following inherent risk factors to assess inherent risk of identified RMMs.(LabelBuildingBlock7)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Describe how we modified the nature, timing and extent of our planned and/or performed substantive procedures.(RTFTextBuildingBlock41)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the procedures are specifically responsive to the significant risk.(RTFTextBuildingBlock38)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how we designed procedures to address the different CARs for the different parts of the period.(RTFTextBuildingBlock51)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Identify process control activities related to the process risk points.(SimpleDataGridBuildingBlock56)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Identify the compensating controls that address the same process risk points as the deficient controls at the appropriate level of precision and address th(RTFTextBuildingBlock44)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Select the checkbox 'We plan to rely on process control activities in this process.' within the relevant process 1. Understanding activity.(LabelBuildingBlock49)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Subjectivity, including the degree of subjectivity in the quantification of emissions.(CheckBoxBuildingBlock19)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Substantive procedures alone cannot provide sufficient appropriate evidence for this RMM and we will assess control risk as Controls Reliance.(CheckBoxBuildingBlock47)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Susceptibility to misstatement due to management bias or other fraud risk factors(CheckBoxBuildingBlock13)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Susceptibility to misstatement due to management bias or other fraud risk factors, including:(CheckBoxBuildingBlock24)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We have concluded that at least one control linked to the RMM is ineffective; however, we have tested compensating controls which we have found to be desig(LabelBuildingBlock43)


DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We have concluded that at least one control linked to the RMM is ineffective; therefore, we have changed our assessment of control risk to no reliance and (LabelBuildingBlock40)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Are the criteria generally accepted within the entityâ€™s circumstances, including the business, industry, and environment in which the entity operates?(OptionBuildingBlock14)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Are the criteria sufficiently neutral such that both favorable and unfavorable aspects of the underlying subject matter are reported on, in an unbiased man(OptionBuildingBlock33)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Are the entityâ€™s conclusions regarding the types of decisions that intended users are expected to make based on the SMI considered appropriate?(OptionBuildingBlock3)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Completeness: criteria result in SMI that include all relevant factors for decision-making(LabelBuildingBlock23)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Criteria evaluated by determining whether they exhibit relevant characteristics of suitable criteria(ExpanderGroupBuildingBlock1)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Describe the reason for not using generally accepted established critiera as primary criteria in the entity's circumstances.(RTFTextBuildingBlock17)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Did the intended users or those charged with governance provide direct input into how criteria are selected or developed and, if applicable, the reporting (OptionBuildingBlock5)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do the criteria enable the intended user to identify the main points of the SMI and determine their significance to their decision making?(OptionBuildingBlock40)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do the criteria result in SMI that includes all relevant factors intended users need to make informed decisions or may otherwise impact their decisions, in(OptionBuildingBlock24)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do the criteria result in SMI that is coherent, easy to follow, clear and logical?(OptionBuildingBlock42)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do the criteria sufficiently address the manner in which the information is presented and disclosed in a neutral manner, such that prominence is not given (OptionBuildingBlock37)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the reason the entity used this accommodation and why it is appropriate.(RTFTextBuildingBlock22)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the SMI align to information that the entity uses to make decisions? (It may be reasonable to expect that the information the entity uses in decision (OptionBuildingBlock19)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
If the criteria have been changed period to period, are the reasons for the changes or modifications expected to be appropriately disclosed?(OptionBuildingBlock35)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
If the criteria permit non-disclosure of relevant information (e.g. on the basis of confidentiality) and the entity used this accommodation, is there an ap(OptionBuildingBlock21)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
If there is measurement or evaluation uncertainty, does the criteria require any necessary disclosure of the uncertainty to the intended users?(OptionBuildingBlock8)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is the degree of aggregation or disaggregation required by the criteria appropriate for the circumstances of the engagement?(OptionBuildingBlock10)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is there a relevant reason for not using established criteria as primary criteria that is generally accepted in the entityâ€™s circumstances, including the(OptionBuildingBlock16)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Reliability: criteria allow for reasonably consistent measurement or evaluation(LabelBuildingBlock27)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the criteria of the engagement are not suitable and the preconditions for assurance are not met. Determine whether the matter can be resolve(LabelBuildingBlock46)


DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Would the criteria result in reasonably consistent measurement by different preparers in similar circumstances?(OptionBuildingBlock29)


DefinitionID: 87A4DC9F-E69A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
- For pervasive fraud risks, address through our overall response at 2.4.1, if applicable.(LabelBuildingBlock9)


DefinitionID: 87A4DC9F-E69A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
-Consider the appropriateness of adjustments made in the SMI reporting at 3.1.2 Period end close.(LabelBuildingBlock4)


DefinitionID: 87A4DC9F-E69A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Design and implement overall responses to address pervasive fraud risks, fraud risks related to SMI reporting, and the risk of management override of contr(ExpanderGroupBuildingBlock1)


DefinitionID: 87A4DC9F-E69A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document (or refer to) other procedures performed, to address the risk of management override of controls.(RTFTextBuildingBlock6)


DefinitionID: 87A4DC9F-E69A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
-Evaluate management bias in the preparation of estimates at 4.1.2 Management bias, if applicable.(LabelBuildingBlock5)


DefinitionID: 89A7FB54-0FA9-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
A scope limitation exists, but we are not permitted to withdraw under applicable laws and regulations.(CheckBoxBuildingBlock29)


DefinitionID: 89A7FB54-0FA9-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm we obtained additional written representations from the engaging party in addition to those requested from the responsible party and attach.(CheckBoxBuildingBlock35)


DefinitionID: 89A7FB54-0FA9-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
It is appropriate to include other information and explanation in our assurance report.(CheckBoxBuildingBlock15)


DefinitionID: 89A7FB54-0FA9-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
No required representations have been removed while modifying the standard template. (CheckBoxBuildingBlock31)


DefinitionID: 89A7FB54-0FA9-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Our report will be made publicly available (e.g. filed, furnished or available on the entity's or third-party web-site) and we have not previously consulte(CheckBoxBuildingBlock3)


DefinitionID: 89A7FB54-0FA9-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The appropriate representation letter template has been selected for use in connection with this assurance report.(CheckBoxBuildingBlock24)


DefinitionID: 89A7FB54-0FA9-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The signatories are from persons within the entity with appropriate responsibilities for, and knowledge, of the matters concerned.(CheckBoxBuildingBlock33)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Aggregate the areas of the SMI (refer to 2.1.2 Identify areas and processes) into USM groupings and evaluate whether the USM is appropriate.(SimpleDataGridBuildingBlock110)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Are the quantification methods appropriate for the intended users and the entity and consistent with the criteria and/or policies used in the relevant indu(OptionBuildingBlock58)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Are the reporting policies appropriate for the intended users and the entity and consistent with the criteria and/or policies used in the relevant industry(OptionBuildingBlock83)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do the criteria encompass the reporting boundary, including the method for determining the entity's organizational boundary and the GHGs to be accounted fo(OptionBuildingBlock20)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do the reporting boundary used in the current period produce SMI that is more appropriate or suitable for its purpose?(OptionBuildingBlock26)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do the reporting quantification methods and/or reporting policies used in the current period produce SMI that is more appropriate or suitable for its purpo(OptionBuildingBlock72)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how relevant, complete and neutral reporting topics have been considered.(RTFTextBuildingBlock48)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the entity determines what is material in the preparation of the SMI.(RTFTextBuildingBlock43)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the interests of intended users have been considered in determining the reporting topics.(RTFTextBuildingBlock50)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the reporting topics have been considered for their potential significance or impact (e.g. materiality analysis).(RTFTextBuildingBlock51)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of how the entity selects and applies its SMI reporting policies, including criteria.(RTFTextBuildingBlock86)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of intended users and their information needs, including materiality considerations.(SimpleDataGridBuildingBlock11)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of requirements or guidance on what may be considered material in the context of preparing and presenting the SMI, if any.(RTFTextBuildingBlock80)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of the reporting boundary and how the reporting boundary has been determined, if applicable.(RTFTextBuildingBlock15)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the level of assurance we expect to obtain with respect to the emissions deductions and the intended content of the assurance report.(RTFTextBuildingBlock102)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the procedures performed to evaluate whether the preconditions continue to be present.(SimpleDataGridBuildingBlock2)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the reasons for the changes in the quantification methods and/or reporting policies.(RTFTextBuildingBlock71)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document whether other considerations are taken into account, including timescales and reporting topics that may be relevant when taken together with other(RTFTextBuildingBlock52)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document whether the selection or development of criteria is transparent and to what extent it involves stakeholders.(RTFTextBuildingBlock38)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document who is responsible of the selection or development of the criteria.(RTFTextBuildingBlock33)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the criteria include acceptable quantification methods, including methods for making adjustments to the base year (if applicable)?(OptionBuildingBlock61)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the criteria include adequate disclosures such that intended users can understand the significant judgments made in preparing the GHG statement?(OptionBuildingBlock64)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the engagement exclude assurance with respect to significant emissions that are reported by the entity?(OptionBuildingBlock96)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the GHG Statement and the engagement have sufficient scope to be useful to intended users?(OptionBuildingBlock106)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the GHG Statement exclude significant emissions reported by the entity that have been, or could readily be, quantified?(OptionBuildingBlock91)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Established criteria or criteria prescribed by laws or regulations do not provide sufficient detail about what reporting topics/information are included in(CheckBoxBuildingBlock45)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate changes in GHG quantification methods and/or reporting policies(ExpanderGroupBuildingBlock68)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Have there been changes in the quantification methods and/or reporting policies since the prior period?(OptionBuildingBlock67)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is the level of assurance and assurance report with respect to the emission deductions expected to be clear, reasonable in the circumstances, and understoo(OptionBuildingBlock103)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is the reporting boundary appropriate for the intended users and the entity and as well as being consistent with the criteria and/or policies used in the r(OptionBuildingBlock16)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the criteria of the engagement are not suitable and the preconditions for assurance are not met. Determine whether the matter can be resolve(LabelBuildingBlock22)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the criteria of the engagement are not suitable and the preconditions for assurance are not met. Determine whether the matter can be resolve(LabelBuildingBlock63)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the criteria of the engagement are not suitable and the preconditions for assurance are not met. Determine whether the matter can be resolve(LabelBuildingBlock66)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the underlying subject matter of the engagement are not appropriate and the preconditions for assurance are not met. Determine whether the m(LabelBuildingBlock19)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the underlying subject matter of the engagement are not appropriate and the preconditions for assurance are not met. Determine whether the m(LabelBuildingBlock100)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the underlying subject matter of the engagement are not appropriate and the preconditions for assurance are not met. Determine whether the m(LabelBuildingBlock105)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the underlying subject matter of the engagement are not appropriate and the preconditions for assurance are not met. Determine whether the m(LabelBuildingBlock108)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the underlying subject matter of the engagement are not appropriate and the preconditions for assurance are not met. Determine whether the m(LabelBuildingBlock111)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the underlying subject matter of the engagement are not appropriate and the preconditions for assurance are not met. Determine whether the m(LabelBuildingBlock55)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the underlying subject matter of the engagement are not appropriate and the preconditions for assurance are not met. Determine whether the m(LabelBuildingBlock95)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The entity develops its own criteria (entity-developed criteria) to use on a standalone basis or to supplement established criteria.(CheckBoxBuildingBlock46)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
To identify intended users and their information needs, including materiality considerations:(LabelBuildingBlock7)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Understand how criteria are selected or developed and, if applicable, the reporting scope is determined(ExpanderGroupBuildingBlock12)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Understand how the entity determines what is material in the preparation of the SMI(LabelBuildingBlock40)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We considered information obtained during engagement acceptance and previous knowledge of the entity.(CheckBoxBuildingBlock42)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We considered previous knowledge obtained, if any, from the engagement partner's experience from similar assurance engagements or within the same industry.(CheckBoxBuildingBlock9)


DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We Inquired with those responsible for determining what is material in the preparation of the SMI.(CheckBoxBuildingBlock41)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
At least one RDE is not sufficiently reliable. Identify the RDEs that are not sufficiently reliable and document how we've appropriately considered the imp(RTFTextBuildingBlock69)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Attach other testing documentation that includes: who the control operator is and whether they are consistent with our assessment in the evaluation of desi(CheckBoxBuildingBlock55)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Based on procedures performed and evidence obtained, were any deviations identified?(OptionBuildingBlock61)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine when we obtain the evidence about the operating effectiveness of the general IT control.(LabelBuildingBlock14)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Did we identify any conditions that may indicate there are inconsistencies or cause doubts over the reliability of the information used in our engagement?(OptionBuildingBlock6)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do we plan to rely on compensating general IT controls and/or perform procedures to identify whether the ineffective general IT control did not impact the (OptionBuildingBlock67)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document any other factors identified via our risk assessment procedures as affecting the assessed RAWTC for this general IT control(RTFTextBuildingBlock35)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how we modified the nature, timing and/or extent of our procedures to incorporate unpredictability(RTFTextBuildingBlock46)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our consideration of the nature, cause and potential consequences of the control deviations.(RTFTextBuildingBlock62)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the procedures performed to resolve the matter and our consideration of the effect of the matter on the engagement.(RTFTextBuildingBlock7)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate the steps performed by the control operator to identify and investigate outliers, including whether outliers were appropriately identified and res(RTFTextBuildingBlock59)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Navigate to the 2.2.2.2 RF Inquiry activity screen to document whether the general IT control has not changed through period end after testing is performed(LabelBuildingBlock68)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Operation: Did the control operate effectively throughout the period tested?(ComboSelectEntityEnumBuildingBlock65)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Our evaluation of the conclusions reached by the control operator's investigation(ComboSelectEntityEnumBuildingBlock60)


DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Specify the information that is susceptible to management bias and document the impact of the susceptibility to management bias on evaluating the reliabili(RTFTextBuildingBlock9)


DefinitionID: 8EF3B470-C259-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
All applicable reporting criteria and other legislative and regulatory requirements(SimpleDataGridBuildingBlock40)


DefinitionID: 8EF3B470-C259-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Applicable assurance standards and other legislative and regulatory requirements(SimpleDataGridBuildingBlock38)


DefinitionID: 8EF3B470-C259-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Select all that apply to the engagement to indicate whether or not the USM type is GHG or Compliance and whether the level of assurance is Limited or Reaso(SimpleDataGridBuildingBlock57)


DefinitionID: 8F9D6C9D-1C97-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Are the criteria generally accepted within the entityâ€™s circumstances, including the business, industry, and environment in which the entity operates? (OptionBuildingBlock14)


DefinitionID: 8F9D6C9D-1C97-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Can we confirm that there are no other indicators that impact the presumption that the criteria are suitable? Answer â€œNoâ€ if we are aware of any other (OptionBuildingBlock23)


DefinitionID: 8F9D6C9D-1C97-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Criteria evaluated by considering whether there are indicators to the contrary that the criteria are not suitable(ExpanderGroupBuildingBlock1)


DefinitionID: 8F9D6C9D-1C97-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the procedures performed to resolve the indicators to the contrary above and the results of those procedures.(RTFTextBuildingBlock25)


DefinitionID: 8F9D6C9D-1C97-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the reason the entity used this accommodation and why it is appropriate.(RTFTextBuildingBlock19)


DefinitionID: 8F9D6C9D-1C97-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the entity use unmodified criteria and apply them in their entirety (as relevant to the entity)?(OptionBuildingBlock12)


DefinitionID: 8F9D6C9D-1C97-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the SMI align to information that the entity uses to make decisions? (It may be reasonable to expect that the information the entity uses in decision (OptionBuildingBlock21)


DefinitionID: 8F9D6C9D-1C97-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Has the issuing body indicated that the superseded version is appropriate to use?(OptionBuildingBlock10)


DefinitionID: 8F9D6C9D-1C97-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
If the criteria permit non-disclosure of relevant information (e.g. on the basis of confidentiality) and the entity used this accommodation, is there an ap(OptionBuildingBlock18)


DefinitionID: 8F9D6C9D-1C97-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Some or all of the criteria of the engagement are not suitable and the preconditions for assurance are not met. Determine whether the matter can be resolve(LabelBuildingBlock28)


DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Change your planned use of the internal auditors to provide direct assistance (e.g. reduce the extent of direct assistance we are planning, especially in t(LabelBuildingBlock12)


DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Considering the internal audit's involvement in the aggregate, including the extent of direct assistance we are planning together with our planned use of t(OptionBuildingBlock11)


DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine the nature and extent of the work assigned to internal auditors(ExpanderGroupBuildingBlock6)


DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do the internal auditors we plan to use to provide direct assistance have sufficient competence and are safeguards applied to reduce or eliminate any threa(OptionBuildingBlock4)


DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate the competence and threats to objectivity of the individual internal auditors providing direct assistance(ExpanderGroupBuildingBlock1)


DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate the existence of threats to the objectivity and related safeguards applied to reduce or eliminate those threats.(RTFTextBuildingBlock3)


DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate the level of competence of the individual internal auditors providing direct assistance.(RTFTextBuildingBlock2)


DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Obtain written acknowledgement from the responsible party that internal auditors providing direct assistance will be allowed to follow our instructions, an(SimpleDataGridBuildingBlock15)


DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Obtain written agreement from the individual internal auditors that they will keep confidential specific matters and inform us of any threat to their objec(SimpleDataGridBuildingBlock16)


DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The nature and extent of work we determine to assign will depend upon various factors, including the amount of judgment, assessed risk of material misstate(LabelBuildingBlock7)


DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Based on our evaluation of areas not mapped to a process and, thus, not associated with any RMMs, individually and in the aggregate, does the population of(OptionBuildingBlock20)


DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do we plan to document our understanding of the reporting process separately from the business process?(OptionBuildingBlock16)


DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document why the population of significant areas and relevant assertions remains appropriate.(RTFTextBuildingBlock21)


DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate whether the population of significant areas and relevant assertions remains appropriate(ExpanderGroupBuildingBlock17)


DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
If final amounts are not available, document the source of the planning data and text (preliminary or estimated) and how those amounts were determined, inc(RTFTextBuildingBlock23)


DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The USM type and level of assurance field in the grids above should be consistent with our selections in the Engagement characteristics section of the Enga(RTFTextBuildingBlock9)


DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
USM type and level of assurance selections as per the Engagement characteristics section of the Engagement profile are:(SimpleDataGridBuildingBlock10)


DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We associate at least one RMM with each area. Ensure we have mapped the areas in the table below (if displayed) to processes via the table above. (LabelBuildingBlock18)


DefinitionID: A6D81D3B-F85B-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Based on our understanding obtained, are we evaluating whether we can use internal audit to obtain evidence?(OptionBuildingBlock2)


DefinitionID: A6D81D3B-F85B-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm that use of internal auditors to provide direct assistance is not prohibited by law or regulation.(CheckBoxBuildingBlock6)


DefinitionID: A6D81D3B-F85B-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We plan to use the work of the internal audit function to alter the nature, timing or extent of our procedures.(CheckBoxBuildingBlock4)


DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Any other information obtained, including information obtained during the CEAC process and engagement planning.(CheckBoxBuildingBlock22)


DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine whether the following is relevant to identifying and assessing RMMs:(LabelBuildingBlock17)


DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of how management is made aware of actual or suspected non-compliance with laws and regulations relevant to the SMI, including h(RTFTextBuildingBlock9)


DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of the nature of the entity, industry, intended users and environment, including:(LabelBuildingBlock35)


DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of the objective and strategies that the entity has set out to accomplish and pursue related to the USM.(RTFTextBuildingBlock2)


DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of the USM, SMI and other engagement circumstances.(RTFTextBuildingBlock16)


DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the information relevant to identifying and assessing RMMs, including the impact of the information from the CEAC process and audit planning in id(RTFTextBuildingBlock23)


DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Information obtained from other engagements performed by the engagement partner for the entity.(CheckBoxBuildingBlock18)


DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Matters have been reported to those charged with governance from the entity's complaints or other similar processes.(CheckBoxBuildingBlock10)


DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
-the legal and regulatory framework as well as the entity's commitment to voluntary codes or agreements(LabelBuildingBlock5)


DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
There are unusual or unexpected relationships within the SMI, or between the SMI and other related information.(CheckBoxBuildingBlock24)


DefinitionID: B685B2B5-9BA3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine the approach to evaluate the reliability of the external information, including evaluating the reliability of the source, and document our evalua(RTFTextBuildingBlock13)


DefinitionID: B685B2B5-9BA3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Did we consider specific factors when assessing if there were no doubts over its reliability of the external source document?(OptionBuildingBlock11)


DefinitionID: B685B2B5-9BA3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the information is sufficiently relevant to the GITC's objective.(RTFTextBuildingBlock6)


DefinitionID: B685B2B5-9BA3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the procedures performed to resolve the matter and our consideration of the effect of the matter on the engagement(RTFTextBuildingBlock14)


DefinitionID: B685B2B5-9BA3-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is the external information (including all RDEs) sufficiently reliable?(OptionEntityEnumBuildingBlock15)


DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Attach the applicable workpaper to document our evaluation of D&I of CERAMIC controls, including the use of internal audit, if applicable.(SimpleDataGridBuildingBlock33)


DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document inquiries performed to obtain an understanding of the CERAMIC components:(SimpleDataGridBuildingBlock11)


DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of the risks identified in the entity's risk assessment process and the actions taken to address those risks.(RTFTextBuildingBlock15)


DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding of why the risk was not identified by the entity's risk assessment process and determine whether there is a control deficiency.(RTFTextBuildingBlock17)


DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
If deficiencies have been identified in the CERAMIC controls, add the deficiencies in the respective sections above.(LabelBuildingBlock36)


DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is information used in our risk assessment procedures performed to obtain an understanding of CERAMIC components?(OptionBuildingBlock7)


DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Select the components of CERAMIC considered relevant to the engagement:(SimpleDataGridBuildingBlock12)


DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We have identified RMMs that were not identified by the entity's risk assessment process. (CheckBoxBuildingBlock16)


DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Will we perform procedures in addition to inquiry to obtain an understanding of CERAMIC components?(OptionBuildingBlock9)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Based on results of testing the relevant GITCs (including testing over the compensating controls and/or additional procedures performed to mitigate the ide(OptionBuildingBlock3)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm the testwork includes procedures over each of the control attributes.(CheckBoxBuildingBlock28)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how we modified the nature, timing and/or extent of our procedures to incorporate unpredictability.(RTFTextBuildingBlock22)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our consideration of the following factors in determining to test the control at multiple points throughout the period:(LabelBuildingBlock5)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the outcome of advice from an appropriate individual with expertise in IT.(LabelBuildingBlock13)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the outcome of advice from an appropriate individual with expertise in IT.(RTFTextBuildingBlock33)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document whether there have been changes in IT systems or IT personnel that impacts the automated process control activity. If so, document the outcome of (RTFTextBuildingBlock14)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate the steps performed by the control operator to identify and investigate outliers, including whether outliers were appropriately identified and res(RTFTextBuildingBlock31)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
For the selected operations of the control with judgmental control attributes:(LabelBuildingBlock30)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is this the first time performing testing multiple points throughout the period?(OptionBuildingBlock12)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Our evaluation of the conclusions reached in the control operator's investigation(ComboSelectEntityEnumBuildingBlock32)


DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We plan to assess whether the identified RAFITs and IT layers have been addressed by testing the automated process control activity at multiple points thro(CheckBoxBuildingBlock4)


DefinitionID: C67234FF-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Based on procedures performed and evidence obtained, were any deviations identified?(OptionBuildingBlock24)


DefinitionID: C67234FF-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Confirm the testwork includes procedures over each of the control attributes.(CheckBoxBuildingBlock22)


DefinitionID: C67234FF-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine when we obtain the evidence about the operating effectiveness of the control.(LabelBuildingBlock15)


DefinitionID: C67234FF-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how we modified the nature, timing and/or extent of our procedures to incorporate unpredictability.(RTFTextBuildingBlock13)


DefinitionID: C67234FF-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our consideration of the factors for determining the length of the interval used to determine the number of instances (when considered with freque(LabelBuildingBlock5)


DefinitionID: C67234FF-CEA2-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our consideration of the nature, cause and potential consequences of the control deviations.(RTFTextBuildingBlock25)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Are we performing the procedure of assessing the consistency of criteria applied between prior period and current period SMI.(OptionBuildingBlock47)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Assess the consistency of criteria applied between prior period and current period SMI.(CheckBoxBuildingBlock46)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Attach the following client and engagement acceptance or continuance documents:(SimpleDataGridBuildingBlock2)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Attach the signed engagement letter and any other documents relevant to understanding the terms of the assurance engagement.(LabelBuildingBlock25)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Can the underlying subject matters subject to reasonable and limited assurance be separately identified in the engagement letter and clearly differentiated(OptionBuildingBlock29)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Complete background checks within CLEAS and attach results within the above table.(LabelBuildingBlock7)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consider if another member firm may have relevant information and if so, consult/inquire with that member firm. Attach results to the table below.(SimpleDataGridBuildingBlock11)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Consult if new information might have caused us to decline the engagement(ExpanderGroupBuildingBlock35)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine if it is appropriate to accept a combined reasonable and limited assurance engagement(ExpanderGroupBuildingBlock27)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine whether it is appropriate to accept an assurance engagement on select areas(ExpanderGroupBuildingBlock51)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Determine whether it is appropriate to accept an assurance engagement that will be made publicly available(ExpanderGroupBuildingBlock69)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Discontinue services and consult with BUPPP or SLRMP and Risk Management -Independence. (SimpleDataGridBuildingBlock5)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do we expect that the intended users of our assurance report are able to differentiate and understand the different levels of assurance provided on differe(OptionBuildingBlock33)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how intended users of our assurance report are expected to be able to differentiate and understand the different levels of assurance provided on d(RTFTextBuildingBlock34)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the reasonable and limited assurance opinion/conclusion will be clearly separated in the assurance report.(RTFTextBuildingBlock32)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document how the underlying subject matters are separately identifiable in the engagement letter and clearly differentiated in the SMI.(RTFTextBuildingBlock30)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our evaluation of whether the extent of our association with the report is capable of being clearly identified and communicated to intended users.(RTFTextBuildingBlock55)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our rationale of how the intended users are expected to understand the opinion/conclusion.(RTFTextBuildingBlock63)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the alternative procedures performed and the results of the procedure.(RTFTextBuildingBlock19)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the alternative procedures performed and the results of the procedure.(RTFTextBuildingBlock40)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the alternative procedures performed and the results of the procedure.(RTFTextBuildingBlock45)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the alternative procedures performed and the results of the procedure.(RTFTextBuildingBlock49)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the rationale of how it complies with reporting requirements of relevant standards.(RTFTextBuildingBlock61)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the rationale of how we have a basis for the statements made in the prescribed assurance report.(RTFTextBuildingBlock65)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the results of inquiries of predecessor firm and/or review their documentation.(RTFTextBuildingBlock41)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the results of reading the prior period SMI and the predecessor firm's assurance reports.(RTFTextBuildingBlock20)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the engagement partner consider it necessary to inquire of others within KPMG, other KPMG member firms, clients or competitors for information concern(OptionBuildingBlock12)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the prescribed assurance report comply with all reporting requirements of the assurance/attestation standards?(OptionBuildingBlock60)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Facts and circumstances exist that require a background check on the client.(CheckBoxBuildingBlock6)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is the entity an existing assurance client of another KPMG member firm or a related party of a client of another KPMG member firm?(OptionBuildingBlock9)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is the extent of our association with the report capable of being clearly identified and communicated to intended users?(OptionBuildingBlock54)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is the rationale for requesting assurance on select areas of a report appropriate?(OptionBuildingBlock53)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is there anything else that makes the prescribed assurance report not acceptable?(OptionBuildingBlock66)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is this an initial assurance engagement for the SMI of the assurance engagement?(OptionBuildingBlock8)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Might the intended users misunderstand the prescribed report's assurance opinion/conclusion?(OptionBuildingBlock62)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Might the prescribed assurance report cause us to make a statement that we have no basis to make?(OptionBuildingBlock64)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Obtain confirmation that the other KPMG member firm has performed assurance client acceptance or continuance procedures and ask for any relevant informatio(LabelBuildingBlock10)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Our report will be made publicly available by posting to a client or third party web-site.(CheckBoxBuildingBlock71)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Perform inquiries of those that may have knowledge of the assurance client. Attach results.(SimpleDataGridBuildingBlock13)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We have identified information that would have caused us to decline the engagement had that information been available earlier.(CheckBoxBuildingBlock36)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We intend to make changes to the standard engagement letter template or terms and conditions.(CheckBoxBuildingBlock23)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Will alternative procedures be performed that meet the same objective of the relevant procedure above?(OptionBuildingBlock18)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Will alternative procedures be performed that meet the same objective of the relevant procedure above?(OptionBuildingBlock39)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Will alternative procedures be performed that meet the same objective of the relevant procedure above?(OptionBuildingBlock44)


DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Will the reasonable and limited assurance opinion/conclusion be clearly separated in the assurance report?(OptionBuildingBlock31)


DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Describe the change in the RMMs or CAR assessment and the facts and circumstances that led to the conclusion that modified or additional procedures are not(RTFTextBuildingBlock5)


DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Describe the change in the RMMs or CAR assessment and the modified or additional procedures performed.(RTFTextBuildingBlock4)


DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Describe the circumstances that changed significantly and document how we modified our planned approach.(RTFTextBuildingBlock8)


DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Describe the contradictory evidence and document how we have addressed and resolved it.(RTFTextBuildingBlock10)


DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do our procedures need to be modified or do additional procedures need to be performed because of changes in the RMMs or CAR assessment?(OptionBuildingBlock3)


DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does our initial risk assessment of the RMMs and CAR assessment remain appropriate?(OptionBuildingBlock2)


DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Have we identified potential contradictory evidence while performing other assurance procedures?(OptionBuildingBlock9)


DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is it necessary to modify our planned procedures based on significant changes in circumstances?(OptionBuildingBlock7)


DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Modify our planned approach if circumstances change or we identify contradictory evidence(ExpanderGroupBuildingBlock6)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Assess the risk associated with the automated general IT control (RAWTC)(ExpanderGroupBuildingBlock17)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Deficiencies were identified in CERAMIC that relate to this general IT control(LabelBuildingBlock29)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Design: Is the general IT control capable of effectively addressing the related RAFITs and IT layers?(OptionBuildingBlock20)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Design: Is the general IT control capable of effectively addressing the related RAFITs and IT layers?(OptionBuildingBlock48)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Did we identify any conditions that may indicate there are inconsistencies or cause doubts over the reliability of the information used in our engagement?(OptionBuildingBlock11)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do we plan to rely on compensating general IT control and/or perform procedures to identify whether the ineffective general IT control did not impact the c(OptionBuildingBlock53)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do we plan to rely on compensating general IT controls and/or perform procedures to identify whether the ineffective general IT control did not impact the (OptionBuildingBlock22)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Do we plan to rely on compensating general IT controls and/or perform procedures to identify whether the ineffective general IT control did not impact the (OptionBuildingBlock50)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document any other factors identified via our risk assessment procedures as affecting the assessed RAWTC for this general IT control(RTFTextBuildingBlock34)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the nature of procedures performed to evaluate design and implementation for each control attribute.(SimpleDataGridBuildingBlock42)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the procedures performed to resolve the matter and our consideration of the effect of the matter on the engagement.(RTFTextBuildingBlock12)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate how the control operator identifies and investigates outliers using judgment, including our assessment of whether outliers would be appropriately (LabelBuildingBlock40)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Evaluate the steps performed by the control operator to identify and investigate outliers, including whether outliers were or would be appropriately identi(LabelMultiLineTextBox43)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
External information is used by the control operator to perform the general IT control(CheckBoxBuildingBlock7)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Identify the control attributes and how the performance is documented, including, if applicable, the criteria/threshold for investigation used to identify (SimpleDataGridBuildingBlock39)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Implementation: Does the general IT control exist and is the entity using it as designed?(OptionBuildingBlock51)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Internal information is used by the control operator to perform the general IT control(CheckBoxBuildingBlock6)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Is information used by the control operator to perform the general IT control?(OptionBuildingBlock2)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Issues with the competence of personnel / change in key personnel performing the general IT control or monitoring its performance(LabelBuildingBlock30)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Our evaluation of the conclusions reached in the control operator's investigation(ComboSelectEntityEnumBuildingBlock46)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Relevant RAFITs addressed by the general IT control for each relevant IT layer.(SimpleDataGridBuildingBlock59)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Specify the information that is susceptible to management bias and document the impact of the susceptibility to management bias in on evaluating the reliab(RTFTextBuildingBlock14)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The general IT control has a greater impact on the effective operation of the automated control(s) it supports(LabelBuildingBlock26)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Understand information used by the control operator to perform the general IT control(ExpanderGroupBuildingBlock1)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We plan to only evaluate D&I for this general IT control. Obtain an understanding of the relevance and reliability of the information - including how the c(RTFTextBuildingBlock4)


DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
We plan to perform test of operating effectiveness for this general IT control(ToggleButtonBuildingBlock54)


DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Additional inquiries of regulatory agencies are appropriate, including inquiries about examinations in progress.(CheckBoxBuildingBlock26)


DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Based on our specific inquiries performed of appropriate parties, we have become aware that:(LabelBuildingBlock14)


DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding (including inquiries) of its activities and main findings with respect to the SMI, including application of professional interna(RTFTextBuildingBlock18)


DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document our understanding (including inquiries) of the use of management's specialists in the preparation of the SMI.(RTFTextBuildingBlock20)


DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document the information obtained regarding the regulatory or other communications and the impact on our engagement.(RTFTextBuildingBlock25)


DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
The appropriate parties have knowledge of any actual, suspected or alleged fraud or non-compliance with laws and regulations affecting the SMI.(CheckBoxBuildingBlock13)


DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
There are deficiencies in the design or operation of internal controls which could adversely affect the preparation of SMI.(CheckBoxBuildingBlock22)


DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Were any of the responses obtained and documented above from the appropriate parties inconsistent with our understanding of the entity and engagement circu(OptionBuildingBlock10)


DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Were any of the responses obtained and documented above from the regulatory agencies, including about examination engagements in progress, inconsistent wit(OptionBuildingBlock35)


DefinitionID: F321E42C-E46B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Document matters discussed and significant decisions reached with respect to potential RMMs based on the susceptibility of the SMI to material misstatement(RTFTextBuildingBlock4)


DefinitionID: F321E42C-E46B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Identify key members of the engagement team and other relevant individuals(SimpleDataGridBuildingBlock6)


DefinitionID: F321E42C-E46B-ED11-80EE-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Prepare meeting materials to facilitate a discussion of the potential RMMs based on the susceptibility of the SMI to material misstatement due to error or (SimpleDataGridBuildingBlock3)


DefinitionID: FC2DF081-2297-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Associate the assertion-level RMM with the relevant areas in the SMI through the context menu.(LabelBuildingBlock12)


DefinitionID: FC2DF081-2297-ED11-80EF-0022481C7D58
SearchStep: CONCATENATE(GetSteps[[#This Row],[DefinitionID]],GetSteps[[#This Row],[StepCaption(ID)]])
StepCaption(ID):
Does the pervasive risk affect risks of material misstatement at the assertion level?(OptionBuildingBlock11)


# 1.0 Engagement profile_Assurance_Regression_NonUS_Metadata

ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock69
StepID: e9d79212-07e9-4338-ae1e-70d8afdf8d80
ControlType: LabelBuildingBlock
StepCaption: - Assessment of inherent risk of the RMMs, especially fraud risks;
StepCaption(ID):
CONCATENATE((LEFT(GetMetadata[[#This Row],[StepCaption]],155)),"(",GetMetadata[[#This Row],[BuildingBlockID]],")")


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock88
StepID: 32241a9c-e382-4937-87cd-c6b0e12d34f9
ControlType: LabelBuildingBlock
StepCaption:
â€¢ consequences of errors associated with the automated process control activity that was benchmarked; and


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock85
StepID: 9de5ca87-720d-4408-b4a4-884d113748a6
ControlType: LabelBuildingBlock
StepCaption:
â€¢ effectiveness of the IT control environment, including controls over application and system software acquisition and maintenance, access controls and computer operations;


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock86
StepID: 2715813e-6550-47e8-8946-b4a383691e84
ControlType: LabelBuildingBlock
StepCaption:
â€¢ our understanding of the nature of any changes in the specific programs that contain the controls;


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: OptionBuildingBlock53
StepID: b600282c-63cc-4579-93bb-19e0e7a683de
ControlType: OptionBuildingBlock
StepCaption:
Based on results of testing the relevant GITCs (including testing over the compensating controls and/or additional procedures performed to mitigate the identified RAFITs in the relevant IT layers for deficient GITCs, if applicable), do the relevant GITCs (and other compensating controls and/or results of additional procedures performed, if applicable) address all relevant RAFITs in the relevant IT layers to enable us to rely on this automated process control activity?


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: OptionBuildingBlock2
StepID: 10df2ce5-b093-42f0-a755-9c1f6865c803
ControlType: OptionBuildingBlock
StepCaption:
Design: Is the control capable of effectively preventing or detecting and correcting material misstatements?


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: OptionBuildingBlock79
StepID: d2f0151c-0c83-46af-9766-d0ea4a21ee73
ControlType: OptionBuildingBlock
StepCaption:
Did we identify any conditions that may indicate there are inconsistencies or cause doubts over the reliability of the information used in our engagement?


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock65
StepID: 9a02da82-1b12-4adb-bbda-f757f1a26a62
ControlType: RTFTextBuildingBlock
StepCaption:
Document how we modified the nature, timing and/or extent of our procedures to incorporate unpredictability.


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock67
StepID: 06b1f31c-1767-4adc-85a6-e6d999ec5bee
ControlType: LabelBuildingBlock
StepCaption:
Document our consideration of the following factors in determining to test the control at multiple points throughout the period:


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock84
StepID: 2cd76b09-9268-4946-8136-14be81dc4433
ControlType: LabelBuildingBlock
StepCaption:
Document our consideration of the following factors in determining whether it is necessary to re-establish a baseline:


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: SimpleDataGridBuildingBlock91
StepID: 7060a4c0-7a30-4228-bd3e-ff9bcf20ab17
ControlType: SimpleDataGridBuildingBlock
StepCaption:
Document the nature of procedures performed to evaluate design and implementation for each control attribute.


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock80
StepID: daa05507-bf64-4d5a-8c4c-33c0e5be1176
ControlType: RTFTextBuildingBlock
StepCaption:
Document the procedures performed to resolve the matter and our consideration of the effect of the matter on the engagement.


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock75
StepID: 0de3af95-da98-45b3-a4f9-5f1d8efc769f
ControlType: RTFTextBuildingBlock
StepCaption:
Document whether there have been changes in IT systems or IT personnel that impacts the automated process control activity. If so, document the outcome of the current period advice from an appropriate individual with expertise in IT for the automated process control activity. If not, document the prior period advice for the automated process control activity and the period in which that advice was obtained. 


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock94
StepID: feff7bbc-3247-46cc-a615-3f7e05fe0c71
ControlType: LabelBuildingBlock
StepCaption:
Evaluate how the control operator identifies and investigates outliers using judgment, including our assessment of whether outliers would be appropriately identified in section 'Evaluate design and implementation' below.


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock14
StepID: 50f9547a-627c-4f49-9a7a-86d8f557ab41
ControlType: RTFTextBuildingBlock
StepCaption:
Evaluate how the predictability of key performance indicators or other information used to develop expectations affects precision.


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock36
StepID: d433288c-84e5-44e9-a193-6d1eb133d981
ControlType: RTFTextBuildingBlock
StepCaption:
Evaluate the steps performed by the control operator to identify and investigate outliers, including whether outliers were or would be appropriately identified and resolved, including related findings.


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: SimpleDataGridBuildingBlock46
StepID: 9a8e0184-43e0-481d-b992-685533970a46
ControlType: SimpleDataGridBuildingBlock
StepCaption:
Identify the control attribute and how the performance is documented, including, if applicable, the criteria/threshold for investigation used to identify outliers. If information is used by the control operator and addressed by control attributes, also document its nature, how it is derived, and how the control attributes evaluates the relevance and reliability of the information, including the RDEs. If information is linked to a control attribute of this control, specify the risks addressed by that control attribute. All three risks are addressed by one or more control attributes.


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock44
StepID: d7480012-f7e3-4c92-82bc-25112e37d405
ControlType: LabelBuildingBlock
StepCaption:
Navigate to rollforward inquiry activity screen to document whether the control has changed through period end after testing is performed and whether additional evidence is necessary.


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock33
StepID: ba4a9b66-f864-4069-a082-1ca0338042e8
ControlType: LabelBuildingBlock
StepCaption:
Navigate to rollforward inquiry activity screen to document whether the control has not changed through period end after testing is performed and whether additional evidence is necessary.


ModuleName: D&I & automated TOE
DefinitionID: 0C0A5F2D-CCA2-ED11-80F0-0022481C7D58
ActivityName: D&I & automated TOE
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Objective of the process control activity: Understand how the process control activity addresses the relevant PRPs.


ModuleName: D&I & automated TOE
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ActivityName: D&I & automated TOE
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Specify the information that is susceptible to management bias and document the impact of the susceptibility to management bias on evaluating the reliability of the information.


ModuleName: D&I & automated TOE
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ActivityName: D&I & automated TOE
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The control is designed to operate consistently each time it is performed and at a predefined frequency, which indicates high precision.


ModuleName: D&I & automated TOE
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The date of testing is after period end, document evidence obtained to demonstrate that the automated control was operating during the period of Controls Reliance.


ModuleName: D&I & automated TOE
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ActivityName: D&I & automated TOE
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We plan to assess whether the identified RAFITs and IT Layers have been addressed by testing the automated process control activity at multiple points throughout the period rather than testing and relying on relevant GITCs.


ModuleName: Precondition conclusion
DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
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 Document the findings that impacted the presence of the preconditions and how they have been resolved.


ModuleName: Precondition conclusion
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Add the new or revised criteria to the table in activity 3. Precondition evaluation, section "Identify the type of criteria and how to evaluate it".


ModuleName: Precondition conclusion
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After discussing the matter with the appropriate party, can the matters be resolved to our satisfaction?


ModuleName: Precondition conclusion
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Are the criteria that facilitate an appropriate understanding of how the SMI is prepared and reported expected to be available to intended users?


ModuleName: Precondition conclusion
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ReferenceNumber: 4.0
ActivityName: Precondition conclusion
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Document how all of the criteria (established criteria, prescribed criteria by laws or regulations, and entity developed, as applicable) expected to be applied will be made available to intended users.


ModuleName: Precondition conclusion
DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
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ActivityName: Precondition conclusion
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Has a KPMG Ready for assurance engagement been performed and were there findings impacting the presence of preconditions?


ModuleName: Precondition conclusion
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Have we obtained and reviewed the most recent report that was previously issued by KPMG or another service provider (e.g. a readiness assessment or prior assurance report) and were there findings impacting the presence of preconditions?


ModuleName: Precondition conclusion
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ActivityName: Precondition conclusion
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Responses within the following activity screen have indicated that some or all of the underlying subject matter/criteria of the engagement are not appropriate/suitable and the preconditions for assurance are not met.


ModuleName: Precondition conclusion
DefinitionID: 18F419FC-026B-ED11-80EE-0022481C7D58
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Some or all of the underlying subject matter of the engagement are not appropriate and the preconditions for assurance are not met. Determine whether the matter can be resolved to our satisfaction in activity 4. Precondition conclusion, section "Determine whether precondition matters can be resolved if not present".


ModuleName: Precondition conclusion
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ActivityName: Precondition conclusion
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The criteria that facilitate an appropriate understanding of how the SMI is prepared and reported are not expected to be available to intended users and the preconditions for assurance are not met. Determine whether the matter can be resolved to our satisfaction in activity 4. Precondition conclusion, section Determine whether precondition matters can be resolved if not present".


ModuleName: Strategy and plan
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ReferenceNumber: 2.0
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- Considering whether it is capable of achieving its purpose in compliance with the Execution Guide; and


ModuleName: Strategy and plan
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ActivityName: Strategy and plan
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Confirm that the SAT list above does not include any customized ready-to-use routines (customized ready to use routines are considered end-user routines).


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
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Confirm that we agreed the nature of the use of the routine and the roles and responsibilities for evaluating the reliability of the routine in planning, prior to its use.


ModuleName: Strategy and plan
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Confirm that we reviewed the documentation provided by the engagement team member (excluding other practitioners), employed KPMG specialist or others at the direction of the engagement team to determine if their procedures were sufficient.


ModuleName: Strategy and plan
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Confirm we evaluated the completeness and accuracy of any data extraction and import into the end-user routine.


ModuleName: Strategy and plan
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Document how the engagement partner has sufficient knowledge and skill in the USM and in the criteria and other quality measures in place.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document how the engagement partner is satisfied that the engagement team members have been directed to bring to the engagement partner's attention significant questions raised during the engagement so that their significance may be assessed.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document how the engagement partner is satisfied that the engagement team will be able to be involved in the work of other practitioners to an extent that is sufficient to accept responsibility for the assurance report.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
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ActivityName: Strategy and plan
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Document how the engagement partner is satisfied that the engagement team will be able to be involved in the work of specialists to an extent that is sufficient to accept responsibility for the assurance report.


ModuleName: Strategy and plan
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Document how the engagement partner is satisfied that those involved in the engagement have been informed of their responsibilities, including the objectives of the procedures they are to perform and matters that may affect the nature, timing, and extent of such procedures.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
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Document how the engagement partner is satisfied that those who will perform the assurance engagement, collectively, have the appropriate knowledge, skill and ability.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document how the partner reviewed the assurance report to be included in an SEC offering document in conformity with policies and guidance stated in the SEC Manual.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document how the the engagement partner has sufficient knowledge and skill in the quantification and reporting of emissions when the USM includes GHG to accept responsibility for the assurance opinion/conclusion.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document how we plan to direct and supervise engagement team members, including review of their work.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document our consideration of the results of preliminary engagement activities, such as client acceptance and continuance, including risks and mitigation strategies identified in CEAC, and, when applicable, relevant knowledge gained on other engagements performed by the engagement partner for the entity.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document the characteristics of the engagement that define its scope, including the terms of the engagement, the specific characteristics of the USM involved and the criteria.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document the engagement partner's consideration of the information from the firmâ€™s monitoring and remediation process as communicated by the firm and whether the information may affect the assurance engagement.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document the engagement partner's consideration of the information from the firmâ€™s monitoring and remediation process as communicated by the firm and, if applicable, other network firms and whether the information may affect the assurance engagement.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document the established overall strategy, considering materiality, that sets the scope, timing, and direction of the engagement which guides the development of the engagement plan.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document the independence and ethical requirement assessment for the engagement and the engagement team, including identified threats and safeguards applied.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document what we ascertained regarding the nature, timing, and extent of resources necessary to perform the engagement, including the involvement of specialists and of other practitioners.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document what we have ascertained regarding the reporting objectives of the engagement in order to plan the timing of the engagement and the nature of the communications required.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Document whether the engagement team has appropriate knowledge, skill and ability related to the SATs on the SAT list planned to be used on the assurance engagement, and whether the use of those SATs complies with any member firm policies, for example necessary trainings or restrictions to use.


ModuleName: Strategy and plan
DefinitionID: 1E4629AB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Strategy and plan
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For SATs not included on the KPMG member firm SAT list, document our consideration over the reliability of the output provided by evaluating the design and testing the consistent operation of these tools to the extent necessary.


ModuleName: Strategy and plan
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ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Has the engagement and the engagement team complied with relevant independence requirements, including any local policies, procedures and guidance?


ModuleName: Strategy and plan
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ReferenceNumber: 2.0
ActivityName: Strategy and plan
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Responsibilities of the engagement partner regarding identifying those that will perform the engagement


ModuleName: Strategy and plan
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ActivityName: Strategy and plan
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We consider the information obtained in defining the assurance engagement strategy and plan the nature, timing and extent of our risk assessment procedures to include:


ModuleName: Internal audit summary
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ReferenceNumber: 4.0
ActivityName: Internal audit summary
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- whether we remain sufficiently involved in the assurance engagement considering the use of the work of the internal audit function/internal auditors providing direct assistance given our sole responsibility for the opinion/conclusion expressed; and


ModuleName: Internal audit summary
DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
ReferenceNumber: 4.0
ActivityName: Internal audit summary
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Change the planned use of the internal audit function's work (e.g. increase the extent of planned procedures that we will perform directly and/or re-perform more of their work) and/or change the planned use of the internal auditors to provide direct assistance (e.g. reduce the extent of direct assistance we are planning, especially in those areas that involve some judgment).


ModuleName: Internal audit summary
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ReferenceNumber: 4.0
ActivityName: Internal audit summary
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Change the planned use of the internal audit function's work (e.g. use the work of the internal audit function that is more relevant to our assurance engagement).


ModuleName: Internal audit summary
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ReferenceNumber: 4.0
ActivityName: Internal audit summary
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Confirm that working papers prepared by internal auditors associated with the procedures indicated above have been included in the documentation.


ModuleName: Internal audit summary
DefinitionID: 2F859B24-0388-ED11-80EE-0022481C7D58
ReferenceNumber: 4.0
ActivityName: Internal audit summary
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Confirm the documentation prepared by internal auditors associated with the procedures indicated above have been prepared, signed and dated in accordance with documentation requirements.


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Confirm we did not provide KPMG proprietary information, software or other documents to internal auditors providing direct assistance.


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Confirm we have directed, supervised and reviewed the work of internal auditors providing direct assistance, including agreeing their work to the underlying evidence. 


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Determine the areas where we can use the work of the internal audit function, review the work and evaluate its adequacy


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Determine the work assigned to internal auditors providing direct assistance and direct, supervise and review their work


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Do our conclusions regarding internal audit's involvement in the aggregate remain appropriate, including:


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Document how we have performed sufficient procedures on the body of work of the internal audit function.


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Is the work of the internal audit function relevant to our assurance engagement and is the overall quality and effectiveness of the internal audit function's work adequate for purposes of the engagement?


ModuleName: IT Understanding
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ActivityName: IT Understanding
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Document our understanding of the entity's IT organization, including key members, functions outsourced and use of any IT shared service centers


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Document our understanding of the IT systems the entity uses as part of preparing SMI, including name, purpose and relevant processes.


ModuleName: IT Understanding
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Document the IT layer(s) (including title and version) that comprise the IT systems used by the entity as part of preparing SMI (for further linking to automated controls, where relevant)


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If a control deficiency is identified from our understanding of the entity's IT processes, capture via the 2.2.3 SICD activity


ModuleName: Using the work of the internal audit function
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   - have the organizational status and relevant policies and procedures that support the objectivity of the internal auditors; and 


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   -policies prohibiting internal auditors from auditing areas where relatives are employed in important or audit-sensitive positions?


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   -policies prohibiting internal auditors from auditing areas where they were recently assigned or are scheduled to be assigned on completion of responsibilities in the internal audit function?


ModuleName: Using the work of the internal audit function
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Change the planned use of the internal audit function's work (e.g. increase the extent of planned procedures that we will perform directly and/or re-perform more of their work).


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Considering the internal audit function's involvement in the aggregate, including the extent of direct assistance we are planning, if any, together with our planned use of the internal audit function's work in obtaining evidence, are we sufficiently involved in the assurance engagement given our sole responsibility for the opinion/conclusion expressed?


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Do individuals in the internal audit function have relevant professional certifications and participate in continuing education?


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Do individuals in the internal audit function have the adequate education level and professional experience of internal auditors?


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Document any other factors relating to the competence of the internal audit function and the evidence obtained to support the evaluation.


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Document any other factors relating to the objectivity of the internal audit function and the evidence obtained to support the evaluation.


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Document the evidence obtained to support the evaluation of the competence of the internal audit function.


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Document the evidence obtained to support the evaluation of the objectivity of the internal audit function.


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Does the board of directors, the audit committee, or the owner-manager oversee employment decisions related to the internal audit function?


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Does the internal audit function have an existing process for the performance evaluation of the individuals within the internal audit function?


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Does the internal audit function have established practices regarding assignment of internal auditors?


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Does the internal audit function have policies to maintain internal auditors' objectivity about the areas audited, including: 


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Does the internal auditor function have direct access and report regularly to the board of directors, the audit committee, or the owner-manager?


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Does the internal auditor function report to an officer of sufficient status to ensure broad audit coverage and adequate consideration of, and action on, findings and recommendations of the function?


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Does the internal function have policies and procedures specific to the supervision and review of internal auditors' activities?


ModuleName: Using the work of the internal audit function
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Evaluate whether the internal audit function applies a systematic and disciplined approach, including quality control.


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Obtain or update information from prior periods about the following to assess the internal audit function's competence:


ModuleName: Using the work of the internal audit function
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Obtain or update information from prior periods about the following to assess the internal audit function's objectivity:


ModuleName: Using the work of the internal audit function
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Our determination of the internal audit function's work we plan to use is based on our consideration of the nature and scope of the work that the Internal Audit function has performed, or plans to perform, and whether it is relevant to our engagement strategy and plan. The extent of our use will depend upon various factors, including the amount of judgment, assessed risk of material misstatement, and assessed competence and objectivity of the internal audit function.


ModuleName: Information Fly-in
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*"Reliability is tested through a control attribute of a single control" is selected. Cross reference to the control and respective control attributes in documenting the procedures performed. This option is selected when the RDEs are covered by the control attributes of another control that operates at least as frequently as this control.


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*"Reliability is tested through a control attribute of another GITC" is selected. Cross reference to the other GITC and respective control attributes in documenting the procedures performed. This option is selected when the RDEs are covered by the control attributes of another GITC that operates at least as frequently as this GITC.


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*"Reliability is tested through a control attribute of another process control activity" is selected. Cross reference to the other process control activity and respective control attributes in documenting the procedures performed. This option is selected when the RDEs are covered by the control attributes of another process control activity that operates at least as frequently as this process control activity.


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*If data input risk, data integrity risk or data extraction and manipulation risk is addressed by a control attribute of another GITC, cross reference to the other GITC and respective control attributes in the procedures performed. Information is cross referenced to another GITC when the RDEs are covered by the control attributes of another GITC that operates at least as frequently as this GITC.


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Document the procedures performed and results obtained to test data extraction and manipulation risk.*


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 - Considering whether it is capable of achieving its purpose in compliance with the Execution Guide; and


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As the assurance engagement strategy and plan was modified, confirm that sufficient and appropriate resources to perform the engagement are assigned or made available to the engagement in a timely manner and that those who will perform the assurance engagement collectively have the appropriate competence and capabilities, including sufficient time, to perform the engagement.


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Attach the signed revised engagement letter and any other documents relevant to understanding the terms of the assurance engagement, if applicable.


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Did the use of end-user routines on the engagement change, including those used by the engagement and employed specialists?


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Did the use of SATs on the engagement change, including those used by the engagement and employed specialists?


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Document signficant modifications to our assurance strategy and plan, determining whether the changes are to the results and/or conclusions of planning and risk assessment as a whole, or only to certain areas.


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Has our overall assurance strategy or planned assurance procedures change significantly based on the revised consideration of assessed RMMs?


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Identify additional end-user routines used during the engagement, including those used by engagement and employed specialists.


ModuleName: Plan revisions
DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
ReferenceNumber: 5.0
ActivityName: Plan revisions
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BuildingBlockID: SimpleDataGridBuildingBlock29
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Identify additional SATs used during the engagement, including those used by engagement and employed specialists.


ModuleName: Plan revisions
DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
ReferenceNumber: 5.0
ActivityName: Plan revisions
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BuildingBlockID: LabelBuildingBlock23
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Indicate whether any of the following events that could cause us to re-evaluate our client and/or engagement have occurred since our most recent acceptance or retention evaluation:


ModuleName: Plan revisions
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ActivityName: Plan revisions
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BuildingBlockID: OptionBuildingBlock6
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Is the change from a reasonable assurance to limited assurance due to the inability to obtain sufficient appropriate evidence?


ModuleName: Plan revisions
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ReferenceNumber: 5.0
ActivityName: Plan revisions
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BuildingBlockID: RTFTextBuildingBlock66
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The procedures performed to check that the data has been completely and accurately extracted and imported.


ModuleName: Plan revisions
DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
ReferenceNumber: 5.0
ActivityName: Plan revisions
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BuildingBlockID: CheckBoxBuildingBlock9
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We are being requested to change the engagement from a reasonable assurance engagement to a limited assurance engagement, or from an assurance engagement to a non-assurance engagement.


ModuleName: Plan revisions
DefinitionID: 39F41913-036B-ED11-80EE-0022481C7D58
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ActivityName: Plan revisions
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BuildingBlockID: CheckBoxBuildingBlock20
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We have identified information that would have caused us to decline the engagement had that information been available earlier.


ModuleName: Plan revisions
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ReferenceNumber: 5.0
ActivityName: Plan revisions
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BuildingBlockID: CheckBoxBuildingBlock43
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We have reviewed the previously completed independence and ethical requirement assessment for the engagement and the engagement team, including identified threats and safeguards applied and have updated for any changes in circumstances, as relevant.


ModuleName: TOE
DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: TOE
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BuildingBlockID: OptionBuildingBlock11
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Are we accepting more than 10 control deviations for a manual recurring control or any control deviations if "Other" was selected above?


ModuleName: TOE
DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: TOE
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BuildingBlockID: SimpleDataGridBuildingBlock35
StepID: 4b64c521-60dc-4e3b-9fdf-0aa100f6213a
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Attach prior period evidence relating to our evaluation of the design and implementation and the test of operating effectiveness of the control.


ModuleName: TOE
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ReferenceNumber: 2.0
ActivityName: TOE
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BuildingBlockID: OptionBuildingBlock16
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Do you intend to use evidence from prior periods to conclude on the operating effectiveness of controls in the current period?


ModuleName: TOE
DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock38
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Document our consideration of the nature, cause and potential consequences of the control deviations.


ModuleName: TOE
DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: TOE
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BuildingBlockID: RTFTextBuildingBlock40
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Document the procedure performed to obtain a high degree of certainty that such deviation is not representative of the population.


ModuleName: TOE
DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: TOE
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BuildingBlockID: RTFTextBuildingBlock33
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Evaluate the steps performed by the control operator to identify and investigate outliers, including whether outliers were appropriately identified and resolved, including related findings.


ModuleName: TOE
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ReferenceNumber: 2.0
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BuildingBlockID: ExpanderGroupBuildingBlock15
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Obtain evidence about the operating effectiveness of the manual process control activity using prior period evidence


ModuleName: TOE
DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: TOE
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Using evidence obtained during prior periods for the operating effectiveness of manual controls is not permitted unless all the conditions above have been met.


ModuleName: TOE
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ReferenceNumber: 2.0
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BuildingBlockID: CheckBoxBuildingBlock19
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We evaluated that the design and implementation is effective in the current period and has not significantly changed from the previous engagement;


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We have evaluated the Monitoring Activities component of CERAMIC and no deficiencies were identified.


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ReferenceNumber: 2.0
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We have tested the operating effectiveness of the control at least once in the past two periods or more frequently as appropriate; and


ModuleName: TOE
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ReferenceNumber: 2.0
ActivityName: TOE
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BuildingBlockID: CheckBoxBuildingBlock8
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We increased the control sample size over the control sample size table for manual recurring process control activities.


ModuleName: TOE
DefinitionID: 630D9584-CEA2-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: CheckBoxBuildingBlock18
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We performed a walkthrough of the business process containing the control we intend to use evidence from previous engagements in order to confirm our understanding of (i) this business process, (ii) those specific controls and (iii) whether there have been any significant changes in the activities or "the process risk point" in the process.


ModuleName: Deficiency
DefinitionID: 642DD715-0081-ED11-80EE-0022481C7D58
ReferenceNumber: 5.0
ActivityName: Deficiency
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BuildingBlockID: RTFTextBuildingBlock7
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Identify and describe the deficiency and how it came to our attention including type of deficiency - i.e. control is missing, not designed correctly or not operating effectively.


ModuleName: Response
DefinitionID: 659A5FBC-F496-ED11-80EF-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Response
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BuildingBlockID: OptionBuildingBlock4
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Based on our evaluation of areas not associated with any RMMs, individually and in the aggregate, does the population of significant areas and relevant assertions remain appropriate?


ModuleName: Response
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ReferenceNumber: 3.0
ActivityName: Response
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We associate at least one RMM with each area. Ensure we have identified at least one RMM for the areas in the table below (if displayed) via the 2. Risks activity.


ModuleName: Understanding
DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Understanding
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BuildingBlockID: RTFTextBuildingBlock34
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Document our understanding of the activities over the initiation, authorization, recording, processing, measuring and preparation of the SMI.


ModuleName: Understanding
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ReferenceNumber: 1.0
ActivityName: Understanding
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BuildingBlockID: RTFTextBuildingBlock28
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Document our understanding of the supporting records relating to the flows of information in the information system.


ModuleName: Understanding
DefinitionID: 678F9FA8-9582-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Understanding
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BuildingBlockID: SimpleDataGridBuildingBlock32
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Procedures performed to understand the flow of information from initiation to reporting in the SMI, including our understanding of how balanced information is reported for each significant area, following the actual information flow using the same documents and information technology that entity personnel use, including making inquiries of relevant personnel involved in significant aspects of the activity or controls.


ModuleName: RMM Fly-in
DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
ActivityName: RMM Fly-in
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BuildingBlockID: RTFTextBuildingBlock42
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 If substantive procedures alone cannot provide sufficient appropriate audit evidence for this RMM, then consider the implications for the engagement, including on our report due to any scope limitations.


ModuleName: RMM Fly-in
DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
ActivityName: RMM Fly-in
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BuildingBlockID: LabelBuildingBlock23
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â€¢If Scope 3 emissions are included in the GHG statement, there is greater uncertainty associated with these emissions.


ModuleName: RMM Fly-in
DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
ActivityName: RMM Fly-in
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BuildingBlockID: LabelBuildingBlock18
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â€¢The degree of complexity in determining the organizational boundary and whether related parties are involved.


ModuleName: RMM Fly-in
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ActivityName: RMM Fly-in
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â€¢The likelihood of non-compliance with the provisions of those laws and regulations generally recognized to have a direct effect on the content of the GHG statement.


ModuleName: RMM Fly-in
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ActivityName: RMM Fly-in
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â€¢Whether there are significant emissions that are outside the normal course of business for the entity, or that otherwise appear to be unusual.


ModuleName: RMM Fly-in
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ActivityName: RMM Fly-in
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BuildingBlockID: RTFTextBuildingBlock41
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Describe how we modified the nature, timing and extent of our planned and/or performed substantive procedures.


ModuleName: RMM Fly-in
DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
ActivityName: RMM Fly-in
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BuildingBlockID: RTFTextBuildingBlock51
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Document how we designed procedures to address the different CARs for the different parts of the period.


ModuleName: RMM Fly-in
DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
ActivityName: RMM Fly-in
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Identify the compensating controls that address the same process risk points as the deficient controls at the appropriate level of precision and address the period of time that the control is deficient.


ModuleName: RMM Fly-in
DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
ActivityName: RMM Fly-in
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Select the checkbox 'We plan to rely on process control activities in this process.' within the relevant process 1. Understanding activity.


ModuleName: RMM Fly-in
DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
ActivityName: RMM Fly-in
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BuildingBlockID: CheckBoxBuildingBlock47
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Substantive procedures alone cannot provide sufficient appropriate evidence for this RMM and we will assess control risk as Controls Reliance.


ModuleName: RMM Fly-in
DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
ActivityName: RMM Fly-in
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BuildingBlockID: LabelBuildingBlock43
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We have concluded that at least one control linked to the RMM is ineffective; however, we have tested compensating controls which we have found to be designed, implemented and operating effectively.


ModuleName: RMM Fly-in
DefinitionID: 6F06E23F-1697-ED11-80EF-0022481C7D58
ActivityName: RMM Fly-in
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BuildingBlockID: LabelBuildingBlock40
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We have concluded that at least one control linked to the RMM is ineffective; therefore, we have changed our assessment of control risk to no reliance and have modified our substantive response, as follows:


ModuleName: $EntityDeveloped$
DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
ReferenceNumber: x.
ActivityName: $EntityDeveloped$
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BuildingBlockID: OptionBuildingBlock14
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Are the criteria generally accepted within the entityâ€™s circumstances, including the business, industry, and environment in which the entity operates?


ModuleName: $EntityDeveloped$
DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
ReferenceNumber: x.
ActivityName: $EntityDeveloped$
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Are the criteria sufficiently neutral such that both favorable and unfavorable aspects of the underlying subject matter are reported on, in an unbiased manner?


ModuleName: $EntityDeveloped$
DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
ReferenceNumber: x.
ActivityName: $EntityDeveloped$
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BuildingBlockID: OptionBuildingBlock3
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Are the entityâ€™s conclusions regarding the types of decisions that intended users are expected to make based on the SMI considered appropriate?


ModuleName: $EntityDeveloped$
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ReferenceNumber: x.
ActivityName: $EntityDeveloped$
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Criteria evaluated by determining whether they exhibit relevant characteristics of suitable criteria


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Describe the reason for not using generally accepted established critiera as primary criteria in the entity's circumstances.


ModuleName: $EntityDeveloped$
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ReferenceNumber: x.
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Did the intended users or those charged with governance provide direct input into how criteria are selected or developed and, if applicable, the reporting topics?


ModuleName: $EntityDeveloped$
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ReferenceNumber: x.
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Do the criteria enable the intended user to identify the main points of the SMI and determine their significance to their decision making?


ModuleName: $EntityDeveloped$
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ReferenceNumber: x.
ActivityName: $EntityDeveloped$
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BuildingBlockID: OptionBuildingBlock24
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Do the criteria result in SMI that includes all relevant factors intended users need to make informed decisions or may otherwise impact their decisions, including relevant negative information?


ModuleName: $EntityDeveloped$
DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
ReferenceNumber: x.
ActivityName: $EntityDeveloped$
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Do the criteria sufficiently address the manner in which the information is presented and disclosed in a neutral manner, such that prominence is not given to less relevant favorable aspects of the SMI and more relevant negative aspects are not obscured?


ModuleName: $EntityDeveloped$
DefinitionID: 81BA9E99-5D8B-ED11-80EE-0022481C7D58
ReferenceNumber: x.
ActivityName: $EntityDeveloped$
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Does the SMI align to information that the entity uses to make decisions? (It may be reasonable to expect that the information the entity uses in decision making is of interest and relevant to intended users.)


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If the criteria have been changed period to period, are the reasons for the changes or modifications expected to be appropriately disclosed?


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If the criteria permit non-disclosure of relevant information (e.g. on the basis of confidentiality) and the entity used this accommodation, is there an appropriate reason for this?


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ReferenceNumber: x.
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If there is measurement or evaluation uncertainty, does the criteria require any necessary disclosure of the uncertainty to the intended users?


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Is the degree of aggregation or disaggregation required by the criteria appropriate for the circumstances of the engagement?


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ReferenceNumber: x.
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Is there a relevant reason for not using established criteria as primary criteria that is generally accepted in the entityâ€™s circumstances, including the business, industry and environment in which the entity operates?


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Some or all of the criteria of the engagement are not suitable and the preconditions for assurance are not met. Determine whether the matter can be resolved to our satisfaction in activity 4. Precondition conclusion, section "Determine whether precondition matters can be resolved if not present".


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Would the criteria result in reasonably consistent measurement by different preparers in similar circumstances?


ModuleName: Fraud response
DefinitionID: 87A4DC9F-E69A-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Fraud response
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BuildingBlockID: ExpanderGroupBuildingBlock1
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Design and implement overall responses to address pervasive fraud risks, fraud risks related to SMI reporting, and the risk of management override of controls


ModuleName: Fraud response
DefinitionID: 87A4DC9F-E69A-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Fraud response
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Document (or refer to) other procedures performed, to address the risk of management override of controls.


ModuleName: Rep letter and report
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ReferenceNumber: 1.0
ActivityName: Rep letter and report
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A scope limitation exists, but we are not permitted to withdraw under applicable laws and regulations.


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ReferenceNumber: 1.0
ActivityName: Rep letter and report
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Confirm we obtained additional written representations from the engaging party in addition to those requested from the responsible party and attach.


ModuleName: Rep letter and report
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ReferenceNumber: 1.0
ActivityName: Rep letter and report
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Our report will be made publicly available (e.g. filed, furnished or available on the entity's or third-party web-site) and we have not previously consulted or there have been changes in facts and circumstances (e.g. change in the scope of the engagement, criteria or the entity's presentation) subsequent to the last consultation (except for Regulation AB, USAP or custody rule engagements).


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ReferenceNumber: 1.0
ActivityName: Rep letter and report
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The appropriate representation letter template has been selected for use in connection with this assurance report.


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ReferenceNumber: 1.0
ActivityName: Rep letter and report
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The signatories are from persons within the entity with appropriate responsibilities for, and knowledge, of the matters concerned.


ModuleName: Precondition evaluation
DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Aggregate the areas of the SMI (refer to 2.1.2 Identify areas and processes) into USM groupings and evaluate whether the USM is appropriate.


ModuleName: Precondition evaluation
DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Are the quantification methods appropriate for the intended users and the entity and consistent with the criteria and/or policies used in the relevant industry?


ModuleName: Precondition evaluation
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Are the reporting policies appropriate for the intended users and the entity and consistent with the criteria and/or policies used in the relevant industry?


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
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Do the criteria encompass the reporting boundary, including the method for determining the entity's organizational boundary and the GHGs to be accounted for (operational boundary)?


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Do the reporting boundary used in the current period produce SMI that is more appropriate or suitable for its purpose?


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Do the reporting quantification methods and/or reporting policies used in the current period produce SMI that is more appropriate or suitable for its purpose?


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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BuildingBlockID: RTFTextBuildingBlock50
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Document how the interests of intended users have been considered in determining the reporting topics.


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Document how the reporting topics have been considered for their potential significance or impact (e.g. materiality analysis).


ModuleName: Precondition evaluation
DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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BuildingBlockID: RTFTextBuildingBlock86
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Document our understanding of how the entity selects and applies its SMI reporting policies, including criteria.


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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BuildingBlockID: SimpleDataGridBuildingBlock11
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Document our understanding of intended users and their information needs, including materiality considerations.


ModuleName: Precondition evaluation
DefinitionID: 89CBB8DB-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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BuildingBlockID: RTFTextBuildingBlock80
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Document our understanding of requirements or guidance on what may be considered material in the context of preparing and presenting the SMI, if any.


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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BuildingBlockID: RTFTextBuildingBlock15
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Document our understanding of the reporting boundary and how the reporting boundary has been determined, if applicable.


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Document the level of assurance we expect to obtain with respect to the emissions deductions and the intended content of the assurance report.


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Document whether other considerations are taken into account, including timescales and reporting topics that may be relevant when taken together with other reporting topics.


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Document whether the selection or development of criteria is transparent and to what extent it involves stakeholders.


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Does the criteria include acceptable quantification methods, including methods for making adjustments to the base year (if applicable)?


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Does the criteria include adequate disclosures such that intended users can understand the significant judgments made in preparing the GHG statement?


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Does the engagement exclude assurance with respect to significant emissions that are reported by the entity?


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Does the GHG Statement exclude significant emissions reported by the entity that have been, or could readily be, quantified?


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Established criteria or criteria prescribed by laws or regulations do not provide sufficient detail about what reporting topics/information are included in a report.


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Have there been changes in the quantification methods and/or reporting policies since the prior period?


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Is the level of assurance and assurance report with respect to the emission deductions expected to be clear, reasonable in the circumstances, and understood by the engaging party?


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Is the reporting boundary appropriate for the intended users and the entity and as well as being consistent with the criteria and/or policies used in the relevant industry?


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Some or all of the underlying subject matter of the engagement are not appropriate and the preconditions for assurance are not met. Determine whether the matter can be resolved to our satisfaction in activity 4. Precondition conclusion in section "Determine whether precondition matters can be resolved if not present".


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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The entity develops its own criteria (entity-developed criteria) to use on a standalone basis or to supplement established criteria.


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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Understand how criteria are selected or developed and, if applicable, the reporting scope is determined


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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We considered information obtained during engagement acceptance and previous knowledge of the entity.


ModuleName: Precondition evaluation
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ReferenceNumber: 3.0
ActivityName: Precondition evaluation
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We considered previous knowledge obtained, if any, from the engagement partner's experience from similar assurance engagements or within the same industry.


ModuleName: TOE (Manual)
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At least one RDE is not sufficiently reliable. Identify the RDEs that are not sufficiently reliable and document how we've appropriately considered the impact on our engagement.


ModuleName: TOE (Manual)
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ReferenceNumber: 2.0
ActivityName: TOE (Manual)
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Attach other testing documentation that includes: who the control operator is and whether they are consistent with our assessment in the evaluation of design and implementation, and procedures over each of the attributes.


ModuleName: TOE (Manual)
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ReferenceNumber: 2.0
ActivityName: TOE (Manual)
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Do we plan to rely on compensating general IT controls and/or perform procedures to identify whether the ineffective general IT control did not impact the consistent operation of related automated controls and/or input or integrity risk of data (in addition to documenting and evaluating the deficiency)?


ModuleName: TOE (Manual)
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ReferenceNumber: 2.0
ActivityName: TOE (Manual)
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Document any other factors identified via our risk assessment procedures as affecting the assessed RAWTC for this general IT control


ModuleName: TOE (Manual)
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ReferenceNumber: 2.0
ActivityName: TOE (Manual)
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BuildingBlockID: RTFTextBuildingBlock46
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Document how we modified the nature, timing and/or extent of our procedures to incorporate unpredictability


ModuleName: TOE (Manual)
DefinitionID: 8D933680-5CA8-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: TOE (Manual)
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Navigate to the 2.2.2.2 RF Inquiry activity screen to document whether the general IT control has not changed through period end after testing is performed and whether additional evidence is necessary.


ModuleName: Engagement profile
DefinitionID: 8EF3B470-C259-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Engagement profile
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BuildingBlockID: SimpleDataGridBuildingBlock57
StepID: 1e0b095c-3ed2-4ef1-8069-b5e146c072c6
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Select all that apply to the engagement to indicate whether or not the USM type is GHG or Compliance and whether the level of assurance is Limited or Reasonable. These selections are key drivers to the workflow:


ModuleName: $Established$
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ActivityName: $Established$
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Are the criteria generally accepted within the entityâ€™s circumstances, including the business, industry, and environment in which the entity operates? 


ModuleName: $Established$
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ReferenceNumber: x.
ActivityName: $Established$
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Can we confirm that there are no other indicators that impact the presumption that the criteria are suitable? Answer â€œNoâ€ if we are aware of any other matters that may indicate that the criteria are not suitable.


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ActivityName: $Established$
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Criteria evaluated by considering whether there are indicators to the contrary that the criteria are not suitable


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Document the procedures performed to resolve the indicators to the contrary above and the results of those procedures.


ModuleName: $Established$
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ReferenceNumber: x.
ActivityName: $Established$
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Does the entity use unmodified criteria and apply them in their entirety (as relevant to the entity)?


ModuleName: $Established$
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ReferenceNumber: x.
ActivityName: $Established$
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If the criteria permit non-disclosure of relevant information (e.g. on the basis of confidentiality) and the entity used this accommodation, is there an appropriate reason for this? 


ModuleName: Direct assistance
DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Direct assistance
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Change your planned use of the internal auditors to provide direct assistance (e.g. reduce the extent of direct assistance we are planning, especially in those areas that involve some judgment).


ModuleName: Direct assistance
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ReferenceNumber: 3.0
ActivityName: Direct assistance
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Considering the internal audit's involvement in the aggregate, including the extent of direct assistance we are planning together with our planned use of the internal audit function's work in obtaining evidence, are we sufficiently involved in the assurance engagement given our sole responsibility for the opinion/conclusion expressed?


ModuleName: Direct assistance
DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Direct assistance
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Do the internal auditors we plan to use to provide direct assistance have sufficient competence and are safeguards applied to reduce or eliminate any threats to their objectivity?


ModuleName: Direct assistance
DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Direct assistance
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Evaluate the competence and threats to objectivity of the individual internal auditors providing direct assistance


ModuleName: Direct assistance
DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Direct assistance
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Evaluate the existence of threats to the objectivity and related safeguards applied to reduce or eliminate those threats.


ModuleName: Direct assistance
DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Direct assistance
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Obtain written acknowledgement from the responsible party that internal auditors providing direct assistance will be allowed to follow our instructions, and that the responsible party will not intervene in the work the internal audit performs for us.


ModuleName: Direct assistance
DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Direct assistance
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Obtain written agreement from the individual internal auditors that they will keep confidential specific matters and inform us of any threat to their objectivity.


ModuleName: Direct assistance
DefinitionID: 94BCECB4-EB5F-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Direct assistance
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The nature and extent of work we determine to assign will depend upon various factors, including the amount of judgment, assessed risk of material misstatement, and assessed competence and existence and significance or threats to the objectivity of the internal auditors.


ModuleName: Identify areas and processes
DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Identify areas and processes
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Based on our evaluation of areas not mapped to a process and, thus, not associated with any RMMs, individually and in the aggregate, does the population of significant areas and relevant assertions remain appropriate?


ModuleName: Identify areas and processes
DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Identify areas and processes
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Do we plan to document our understanding of the reporting process separately from the business process?


ModuleName: Identify areas and processes
DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Identify areas and processes
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BuildingBlockID: RTFTextBuildingBlock23
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If final amounts are not available, document the source of the planning data and text (preliminary or estimated) and how those amounts were determined, including any effects of known or expected changes.


ModuleName: Identify areas and processes
DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Identify areas and processes
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The USM type and level of assurance field in the grids above should be consistent with our selections in the Engagement characteristics section of the Engagement profile. Document our rationale if the contents of the grids above (specifically the USM type and level of assurance field) are inconsistent with our selections in the Engagement characteristics section of the Engagement profile.


ModuleName: Identify areas and processes
DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Identify areas and processes
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USM type and level of assurance selections as per the Engagement characteristics section of the Engagement profile are:


ModuleName: Identify areas and processes
DefinitionID: A6C0FDD5-7065-ED11-80ED-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Identify areas and processes
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
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We associate at least one RMM with each area. Ensure we have mapped the areas in the table below (if displayed) to processes via the table above. 


ModuleName: Internal audit
DefinitionID: A6D81D3B-F85B-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Internal audit
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Based on our understanding obtained, are we evaluating whether we can use internal audit to obtain evidence?


ModuleName: Internal audit
DefinitionID: A6D81D3B-F85B-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Internal audit
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Confirm that use of internal auditors to provide direct assistance is not prohibited by law or regulation.


ModuleName: Internal audit
DefinitionID: A6D81D3B-F85B-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Internal audit
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We plan to use the work of the internal audit function to alter the nature, timing or extent of our procedures.


ModuleName: Entity and its environment
DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Entity and its environment
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
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Any other information obtained, including information obtained during the CEAC process and engagement planning.


ModuleName: Entity and its environment
DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Entity and its environment
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BuildingBlockID: RTFTextBuildingBlock9
StepID: d7fcc112-a9ab-42aa-a45a-cd779204ab32
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Document our understanding of how management is made aware of actual or suspected non-compliance with laws and regulations relevant to the SMI, including how information is collected, actioned and reported on.


ModuleName: Entity and its environment
DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Entity and its environment
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Document our understanding of the nature of the entity, industry, intended users and environment, including:


ModuleName: Entity and its environment
DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Entity and its environment
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BuildingBlockID: RTFTextBuildingBlock2
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Document our understanding of the objective and strategies that the entity has set out to accomplish and pursue related to the USM.


ModuleName: Entity and its environment
DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Entity and its environment
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock23
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Document the information relevant to identifying and assessing RMMs, including the impact of the information from the CEAC process and audit planning in identifying and assessing RMMs.


ModuleName: Entity and its environment
DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Entity and its environment
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: CheckBoxBuildingBlock10
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Matters have been reported to those charged with governance from the entity's complaints or other similar processes.


ModuleName: Entity and its environment
DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Entity and its environment
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-the legal and regulatory framework as well as the entity's commitment to voluntary codes or agreements


ModuleName: Entity and its environment
DefinitionID: AD103021-9561-ED11-80ED-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Entity and its environment
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: CheckBoxBuildingBlock24
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There are unusual or unexpected relationships within the SMI, or between the SMI and other related information.


ModuleName: Information Fly-in
DefinitionID: B685B2B5-9BA3-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Information Fly-in
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock13
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Determine the approach to evaluate the reliability of the external information, including evaluating the reliability of the source, and document our evaluation* If the reliability of the external information is addressed through a management control, cross reference to the control and respective control attributes that address the reliability of the information in documenting the approach to evaluate the reliability.


ModuleName: Information Fly-in
DefinitionID: B685B2B5-9BA3-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Information Fly-in
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Did we consider specific factors when assessing if there were no doubts over its reliability of the external source document?


ModuleName: Information Fly-in
DefinitionID: B685B2B5-9BA3-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: Information Fly-in
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock14
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Document the procedures performed to resolve the matter and our consideration of the effect of the matter on the engagement


ModuleName: CERAMIC
DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: CERAMIC
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BuildingBlockID: SimpleDataGridBuildingBlock33
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Attach the applicable workpaper to document our evaluation of D&I of CERAMIC controls, including the use of internal audit, if applicable.


ModuleName: CERAMIC
DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: CERAMIC
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BuildingBlockID: RTFTextBuildingBlock15
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Document our understanding of the risks identified in the entity's risk assessment process and the actions taken to address those risks.


ModuleName: CERAMIC
DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: CERAMIC
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BuildingBlockID: RTFTextBuildingBlock17
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Document our understanding of why the risk was not identified by the entity's risk assessment process and determine whether there is a control deficiency.


ModuleName: CERAMIC
DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: CERAMIC
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock36
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If deficiencies have been identified in the CERAMIC controls, add the deficiencies in the respective sections above.


ModuleName: CERAMIC
DefinitionID: BE7A96DC-136B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: CERAMIC
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BuildingBlockID: OptionBuildingBlock7
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Is information used in our risk assessment procedures performed to obtain an understanding of CERAMIC components?


ModuleName: Rollforward
DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Rollforward
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BuildingBlockID: RTFTextBuildingBlock14
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Document whether there have been changes in IT systems or IT personnel that impacts the automated process control activity. If so, document the outcome of the current period advice from an appropriate individual with expertise in IT for the automated process control activity. If not, document the prior period advice for the automated process control activity and the period in which that advice was obtained.


ModuleName: Rollforward
DefinitionID: BFD04814-E5A6-ED11-80F0-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Rollforward
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: CheckBoxBuildingBlock4
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We plan to assess whether the identified RAFITs and IT layers have been addressed by testing the automated process control activity at multiple points throughout the period rather than testing and relying on relevant GITCs.


ModuleName: TOE
DefinitionID: C67234FF-CEA2-ED11-80F0-0022481C7D58
ReferenceNumber: 2.0
ActivityName: TOE
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock5
StepID: b9d505ec-1bd2-4926-83e3-3494c21b51b2
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Document our consideration of the factors for determining the length of the interval used to determine the number of instances (when considered with frequency):


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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Are we performing the procedure of assessing the consistency of criteria applied between prior period and current period SMI.


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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BuildingBlockID: LabelBuildingBlock25
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Attach the signed engagement letter and any other documents relevant to understanding the terms of the assurance engagement.


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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Can the underlying subject matters subject to reasonable and limited assurance be separately identified in the engagement letter and clearly differentiated in the SMI?


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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Consider if another member firm may have relevant information and if so, consult/inquire with that member firm. Attach results to the table below.


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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Determine whether it is appropriate to accept an assurance engagement that will be made publicly available


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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Do we expect that the intended users of our assurance report are able to differentiate and understand the different levels of assurance provided on different parts of the SMI?


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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Document how intended users of our assurance report are expected to be able to differentiate and understand the different levels of assurance provided on different parts of the SMI.


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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Document how the reasonable and limited assurance opinion/conclusion will be clearly separated in the assurance report.


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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BuildingBlockID: RTFTextBuildingBlock30
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Document how the underlying subject matters are separately identifiable in the engagement letter and clearly differentiated in the SMI.


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
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Document our evaluation of whether the extent of our association with the report is capable of being clearly identified and communicated to intended users.


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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Document the rationale of how we have a basis for the statements made in the prescribed assurance report.


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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BuildingBlockID: OptionBuildingBlock12
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Does the engagement partner consider it necessary to inquire of others within KPMG, other KPMG member firms, clients or competitors for information concerning the assurance client?


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
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Does the prescribed assurance report comply with all reporting requirements of the assurance/attestation standards?


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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Is the entity an existing assurance client of another KPMG member firm or a related party of a client of another KPMG member firm?


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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BuildingBlockID: OptionBuildingBlock54
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Is the extent of our association with the report capable of being clearly identified and communicated to intended users?


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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BuildingBlockID: LabelBuildingBlock10
StepID: d21fcf25-c6a5-4b62-98f2-19d192ed748e
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Obtain confirmation that the other KPMG member firm has performed assurance client acceptance or continuance procedures and ask for any relevant information where permitted by law, regulation or professional standards. Attach results.


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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BuildingBlockID: OptionBuildingBlock18
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Will alternative procedures be performed that meet the same objective of the relevant procedure above?


ModuleName: Pre-engagement
DefinitionID: D482C45E-026B-ED11-80EE-0022481C7D58
ReferenceNumber: 1.0
ActivityName: Pre-engagement
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BuildingBlockID: OptionBuildingBlock31
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StepCaption:
Will the reasonable and limited assurance opinion/conclusion be clearly separated in the assurance report?


ModuleName: Results
DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
ReferenceNumber: 4.0
ActivityName: Results
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BuildingBlockID: RTFTextBuildingBlock5
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Describe the change in the RMMs or CAR assessment and the facts and circumstances that led to the conclusion that modified or additional procedures are not necessary.


ModuleName: Results
DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
ReferenceNumber: 4.0
ActivityName: Results
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BuildingBlockID: RTFTextBuildingBlock4
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StepCaption:
Describe the change in the RMMs or CAR assessment and the modified or additional procedures performed.


ModuleName: Results
DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
ReferenceNumber: 4.0
ActivityName: Results
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Describe the circumstances that changed significantly and document how we modified our planned approach.


ModuleName: Results
DefinitionID: D59EB72B-D99A-ED11-80F0-0022481C7D58
ReferenceNumber: 4.0
ActivityName: Results
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Do our procedures need to be modified or do additional procedures need to be performed because of changes in the RMMs or CAR assessment?


ModuleName: D&I (+auto TOE)
DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
ReferenceNumber: 1.0
ActivityName: D&I (+auto TOE)
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BuildingBlockID: OptionBuildingBlock20
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Design: Is the general IT control capable of effectively addressing the related RAFITs and IT layers?


ModuleName: D&I (+auto TOE)
DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
ReferenceNumber: 1.0
ActivityName: D&I (+auto TOE)
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BuildingBlockID: OptionBuildingBlock53
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Do we plan to rely on compensating general IT control and/or perform procedures to identify whether the ineffective general IT control did not impact the consistent operation of related automated controls and/or input or integrity risk of data (in addition to documenting and evaluating the deficiency)?


ModuleName: D&I (+auto TOE)
DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
ReferenceNumber: 1.0
ActivityName: D&I (+auto TOE)
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BuildingBlockID: SimpleDataGridBuildingBlock39
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Identify the control attributes and how the performance is documented, including, if applicable, the criteria/threshold for investigation used to identify outliers. If information is used by the control operator and addressed by control attributes, also document its nature, how it is derived, and how the control attributes evaluate the relevance and reliability of the information, including the RDEs. If information is linked to a control attribute of this general IT control, specify the risks addressed by that control attribute. All three risks are addressed by one or more control attributes.


ModuleName: D&I (+auto TOE)
DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
ReferenceNumber: 1.0
ActivityName: D&I (+auto TOE)
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: LabelBuildingBlock30
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Issues with the competence of personnel / change in key personnel performing the general IT control or monitoring its performance


ModuleName: D&I (+auto TOE)
DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
ReferenceNumber: 1.0
ActivityName: D&I (+auto TOE)
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BuildingBlockID: RTFTextBuildingBlock14
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StepCaption:
Specify the information that is susceptible to management bias and document the impact of the susceptibility to management bias in on evaluating the reliability of the information.


ModuleName: D&I (+auto TOE)
DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
ReferenceNumber: 1.0
ActivityName: D&I (+auto TOE)
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BuildingBlockID: LabelBuildingBlock26
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The general IT control has a greater impact on the effective operation of the automated control(s) it supports


ModuleName: D&I (+auto TOE)
DefinitionID: DDC1F12B-C0A6-ED11-80F0-0022481C7D58
ReferenceNumber: 1.0
ActivityName: D&I (+auto TOE)
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock4
StepID: 43c04b01-0659-4ec2-b2ad-fb4c30707ddc
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StepCaption:
We plan to only evaluate D&I for this general IT control. Obtain an understanding of the relevance and reliability of the information - including how the control operator is satisifed, its sources, nature and how it is derived.


ModuleName: Inquiries
DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Inquiries
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: CheckBoxBuildingBlock26
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Additional inquiries of regulatory agencies are appropriate, including inquiries about examinations in progress.


ModuleName: Inquiries
DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Inquiries
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock18
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Document our understanding (including inquiries) of its activities and main findings with respect to the SMI, including application of professional internal audit standards and internal audit access to the entity's documentation and whether there are limitations on the scope of their activities.


ModuleName: Inquiries
DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Inquiries
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BuildingBlockID: RTFTextBuildingBlock20
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Document our understanding (including inquiries) of the use of management's specialists in the preparation of the SMI.


ModuleName: Inquiries
DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Inquiries
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock25
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Document the information obtained regarding the regulatory or other communications and the impact on our engagement.


ModuleName: Inquiries
DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Inquiries
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: CheckBoxBuildingBlock13
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The appropriate parties have knowledge of any actual, suspected or alleged fraud or non-compliance with laws and regulations affecting the SMI.


ModuleName: Inquiries
DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Inquiries
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: CheckBoxBuildingBlock22
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There are deficiencies in the design or operation of internal controls which could adversely affect the preparation of SMI.


ModuleName: Inquiries
DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Inquiries
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: OptionBuildingBlock10
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Were any of the responses obtained and documented above from the appropriate parties inconsistent with our understanding of the entity and engagement circumstances?


ModuleName: Inquiries
DefinitionID: DFFEB4A3-7265-ED11-80ED-0022481C7D58
ReferenceNumber: 3.0
ActivityName: Inquiries
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: OptionBuildingBlock35
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StepCaption:
Were any of the responses obtained and documented above from the regulatory agencies, including about examination engagements in progress, inconsistent with our understanding of the entity?


ModuleName: Planning discussion
DefinitionID: F321E42C-E46B-ED11-80EE-0022481C7D58
ReferenceNumber: 4.0
ActivityName: Planning discussion
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: RTFTextBuildingBlock4
StepID: d5c2be5b-ddf9-4ad3-b5a9-4e022b4ed6b7
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StepCaption:
Document matters discussed and significant decisions reached with respect to potential RMMs based on the susceptibility of the SMI to material misstatement due to error or fraud, including the application of the criteria to the entity's facts and circumstances.


ModuleName: Planning discussion
DefinitionID: F321E42C-E46B-ED11-80EE-0022481C7D58
ReferenceNumber: 4.0
ActivityName: Planning discussion
SearchStep: CONCATENATE(GetMetadata[[#This Row],[DefinitionID]],GetMetadata[[#This Row],[StepCaption(ID)]])
BuildingBlockID: SimpleDataGridBuildingBlock3
StepID: 7e7b1e4b-354a-4fd8-b00e-7ec8e814b8d6
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Prepare meeting materials to facilitate a discussion of the potential RMMs based on the susceptibility of the SMI to material misstatement due to error or fraud, including the application of the criteria to the entityâ€™s facts and circumstances and include relevant meeting materials below.


