{"id":910,"date":"2020-03-01T14:22:59","date_gmt":"2020-03-01T14:22:59","guid":{"rendered":"https:\/\/alminawi.com\/?p=910"},"modified":"2025-12-07T18:21:09","modified_gmt":"2025-12-07T18:21:09","slug":"tts-series-e-internal-audit-fieldwork-and-evidence-collection-episode-09-reperformance","status":"publish","type":"post","link":"https:\/\/e.americanpro.org\/?p=910","title":{"rendered":"T&#038;Ts Series E, Internal Audit, Fieldwork and Evidence Collection, Episode 09 &#8212; Reperformance"},"content":{"rendered":"<p data-start=\"97\" data-end=\"580\"><strong data-start=\"97\" data-end=\"135\">Introduction to the Tool\/Technique<\/strong><br data-start=\"135\" data-end=\"138\" \/>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.<\/p>\n<p data-start=\"582\" data-end=\"769\"><strong data-start=\"582\" data-end=\"629\">Practical Template: Reperformance Worksheet<\/strong><br data-start=\"629\" data-end=\"632\" \/>A structured <em data-start=\"645\" data-end=\"670\">Reperformance Worksheet<\/em> helps auditors document their work clearly and consistently. Key sections of the template include:<\/p>\n<ul data-start=\"770\" data-end=\"1195\">\n<li data-start=\"770\" data-end=\"833\">\n<p data-start=\"772\" data-end=\"833\"><strong data-start=\"772\" data-end=\"785\">Test Area<\/strong>: What process or control is being re-performed?<\/p>\n<\/li>\n<li data-start=\"834\" data-end=\"904\">\n<p data-start=\"836\" data-end=\"904\"><strong data-start=\"836\" data-end=\"865\">Original Performer &amp; Date<\/strong>: Who completed the process originally?<\/p>\n<\/li>\n<li data-start=\"905\" data-end=\"972\">\n<p data-start=\"907\" data-end=\"972\"><strong data-start=\"907\" data-end=\"928\">Steps Reperformed<\/strong>: Step-by-step actions taken by the auditor.<\/p>\n<\/li>\n<li data-start=\"973\" data-end=\"1044\">\n<p data-start=\"975\" data-end=\"1044\"><strong data-start=\"975\" data-end=\"1002\">Result of Reperformance<\/strong>: Whether the result matches the original.<\/p>\n<\/li>\n<li data-start=\"1045\" data-end=\"1118\">\n<p data-start=\"1047\" data-end=\"1118\"><strong data-start=\"1047\" data-end=\"1067\">Exceptions Noted<\/strong>: Any deviations, errors, or inconsistencies found.<\/p>\n<\/li>\n<li data-start=\"1119\" data-end=\"1195\">\n<p data-start=\"1121\" data-end=\"1195\"><strong data-start=\"1121\" data-end=\"1135\">Conclusion<\/strong>: Assessment of whether the control or process is effective.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1197\" data-end=\"1558\"><strong data-start=\"1197\" data-end=\"1256\">Practical Application: Real-Life Scenario at ACME Corp.<\/strong><br data-start=\"1256\" data-end=\"1259\" \/>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.<\/p>\n<p data-start=\"1560\" data-end=\"1841\">Auren selected a sample of 10 employee payslips from February 2025. Using the <em data-start=\"1638\" data-end=\"1663\">Reperformance Worksheet<\/em>, he began by noting that the payroll clerk, Nina, had prepared the original entries using ACME\u2019s HRIS system. He obtained the HR policy and salary structure, then re-calculated:<\/p>\n<ul data-start=\"1842\" data-end=\"1949\">\n<li data-start=\"1842\" data-end=\"1875\">\n<p data-start=\"1844\" data-end=\"1875\">Gross salary based on job level<\/p>\n<\/li>\n<li data-start=\"1876\" data-end=\"1908\">\n<p data-start=\"1878\" data-end=\"1908\">Overtime using HR\u2019s rate chart<\/p>\n<\/li>\n<li data-start=\"1909\" data-end=\"1939\">\n<p data-start=\"1911\" data-end=\"1939\">Tax and statutory deductions<\/p>\n<\/li>\n<li data-start=\"1940\" data-end=\"1949\">\n<p data-start=\"1942\" data-end=\"1949\">Net pay<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1951\" data-end=\"2200\">In three cases, Auren\u2019s manual calculations didn\u2019t 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.<\/p>\n<p data-start=\"2202\" data-end=\"2438\">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.<\/p>\n<p data-start=\"2440\" data-end=\"2620\">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.<\/p>\n<hr \/>\n<p>Upon reading the <a href=\"https:\/\/americanpro.org\/?page_id=105\">Disclaimer<\/a>, a reader may click <a href=\"https:\/\/americanpro.org\/wp-content\/uploads\/2020\/03\/TTs-Series-E-Internal-Audit-Fieldwork-and-Evidence-Collection-Episode-09-Reperformance.xlsx\">HERE <\/a>to download an example of a relevant tool.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction to the Tool\/TechniqueReperformance 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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":769,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-910","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tt-internal-audit"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/e.americanpro.org\/wp-content\/uploads\/2025\/06\/Cat.gif","_links":{"self":[{"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/posts\/910","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=910"}],"version-history":[{"count":1,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/posts\/910\/revisions"}],"predecessor-version":[{"id":1298,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/posts\/910\/revisions\/1298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/media\/769"}],"wp:attachment":[{"href":"https:\/\/e.americanpro.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}