Introduction to the Tool/Technique
Reperformance is a fundamental audit technique that involves the independent execution of procedures or controls originally performed by others. It serves as direct evidence of control effectiveness or process accuracy. Internal auditors use reperformance to verify calculations, validate process steps, and confirm compliance with documented procedures. This technique is especially useful in finance, HR, procurement, and compliance audits.
Practical Template: Reperformance Worksheet
A structured Reperformance Worksheet helps auditors document their work clearly and consistently. Key sections of the template include:
Test Area: What process or control is being re-performed?
Original Performer & Date: Who completed the process originally?
Steps Reperformed: Step-by-step actions taken by the auditor.
Result of Reperformance: Whether the result matches the original.
Exceptions Noted: Any deviations, errors, or inconsistencies found.
Conclusion: Assessment of whether the control or process is effective.
Practical Application: Real-Life Scenario at ACME Corp.
At ACME Corp., Internal Auditor Auren was auditing the payroll process to verify the accuracy of salary calculations and deductions. CEO Liora emphasized fairness and compliance, while Project Manager Aven requested assurance that the payroll system was calculating correctly across employee levels.
Auren selected a sample of 10 employee payslips from February 2025. Using the Reperformance Worksheet, he began by noting that the payroll clerk, Nina, had prepared the original entries using ACME’s HRIS system. He obtained the HR policy and salary structure, then re-calculated:
Gross salary based on job level
Overtime using HR’s rate chart
Tax and statutory deductions
Net pay
In three cases, Auren’s manual calculations didn’t match the payslips. In one instance, a payroll formula incorrectly calculated overtime hours for part-time staff, leading to underpayment. Another exception revealed an outdated tax rate being used.
Auren documented these issues in the Exceptions section of the worksheet, attaching screenshots, formulas used, and references to policy documents. His conclusion flagged control weaknesses in system configuration and change management.
When he presented the findings, Aven initiated a review of payroll system rules, and Liora committed to updating the tax tables and improving testing before system changes go live.
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