the relevant control


In the extremely rare circumstances when the assurance practitioner considers a deviation discovered in a sample to be an anomaly and no other deviationshave been identified that lead the assurance practitioner to conclude that the relevant control is notoperating effectively throughout the period, the assurance practitioner shall obtain a high degree of certainty that such deviation is not representative of the population. The assurance practitioner shall obtain this degree of certainty by performing additional procedures to obtain sufficient appropriate evidence that the deviation is anomalous.


The assurance practitioner shall assess the impact of the combined control deviationsand determine whether they will have a material impact on the operation of the system as designed inachievingthe identified control objectives.

Indication of Fraud

If the assurance practitioner identifies a misstatement in the description, deficiency in the design or implementation of a control or a deviationin the operating effectiveness of that control, the assurance practitioner shall evaluate whether such a misstatement, deficiency or deviationis indicative of fraud. If there is such an indication, the assurance practitioner shall respond appropriately.

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If the assurance practitioner confirms that, the controls are not suitably designed, the description is materially misstated, the controls were not implemented as designed or did not operateeffectively throughout the period or is unable to reach a conclusion, as a result of fraud the assurance practitionershall modify the assurance conclusion accordingly.

Non-compliance with Laws or Regulations

If the assurance practitioner becomes aware of information concerning an instance of non-compliance or suspectednon-compliance with respect to laws and regulations, whether due to the controls themselves not meeting compliance requirements or a failure of controls to prevent or detect non-compliance by the entity, the assurance practitioner shall:

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  • discuss the matter with management and, if those matters are intentional or material, those charged with governance, unless management or those charged with governance are suspected of involvement in the non-compliance,in which case a level of authority above those suspected of involvemen.
  • determine whether the assurance practitioner has a responsibility to report the identified or suspected non-compliance to parties outside of the entity and, if necessary, seek legal advice


  • if sufficient information regarding suspected non-compliance cannot be obtained, evaluate the effect of insufficient evidence on the assurance report
  • evaluate the implications of non-compliance in relation to other aspects of the engagement, including the risk assessment andthe reliability of written representations
  • consider the impact on the assurance practitioner’s conclusionof identified non-compliance.

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