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: Assessing Data Reliability

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Report Type Reports and Testimonies
Report Date Dec. 16, 2019
Release Date Dec. 16, 2019
Report No. GAO-20-283G
Summary:

Audits often rely on data as evidence. This requires auditors to assess the reliability of the data they are using—i.e., its accuracy, completeness, and applicability for the purposes of the audit.

We published this guide to help auditors assess the reliability of data. It provides a risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement.

The framework encourages auditors to:

Make use of existing information

Maximize professional judgment

Involve the appropriate people, including management and stakeholders, in key decisions

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