Reasonable Assurance


In assessing the suitability of the designofcontrols, the assurance practitioner shall, at a minimum:

makeenquiriesof management or others within the entity regarding how the controls are designed to operate examine the design specifications ordocumentation.

In assessing the suitability of the designofcontrols, the assurance practitioner shall:


makeenquiriesof management or others within the entity regarding how the controls are designed to operate examine thedesign specifications ordocumentation;and obtain an understandingof the control environmentand consider other components of control,not included inthe scope of the engagement, which may impact on the designof the specific controls included inthe scope of the engagement.

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If the assurance practitioner becomes aware of a matter(s) that causes the assurance practitioner to believe that a material deficiency in the design of controls may exist, the assurance practitioner shall design and perform additional assurance procedures untilthe assurance practitioner hasobtainedsufficient appropriate evidence to conclude on whether the design is suitable. The performance of such additional procedures shall notconvert the engagement to a reasonable assurance engagement as they relate to the reduction of risk to an acceptable level with respect to that matter alone.

In circumstances where the assurance practitioner obtains evidence which is inconsistent with the evidence on which the assurance practitioner originally based the assessment of therisk that the design of controls may beunsuitable, the assurance practitioner shall revise the assessment and modify the planned procedures accordingly.

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If the scope of the engagement includes assurance on the entity’s description of the system, the assurance practitioner shall obtain and read that description, and shall evaluate whether those aspects of the description included in the scope of the engagement are fairly presented, including in the case of a report covering operating effectiveness of controls, changes to the system or to controls during the period covered by the description are described adequately; the description does not omit or distort information relevant to the scope of the system or the controls being described in the case of a service organisation, complementary user entity or client controls necessary to achieve the control objectives, are adequately described,

including their importance in achieving the relevant objectives; controls are described as designed and, if included in the scope of the engagement, asimplemented; and functions outsourced to a third partyor service organisation, if any, are adequately described, including whether the inclusive method or the carve-out method hasbeen used in relation to them.

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