Verifying the Results
David Coderre · 2012
A good-quality assurance methodology, and adequate training and support, help to provide an increased level of comfort and enhance the reliability of the analysis and interpretation of the results. Simply providing auditors with the data, tools, and necessary training does not guarantee success. Errors in interpretation, logic, downloading, extracting, selecting samples, and so on, can and do occur. The potential for error is high unless the use of computer assisted audit tools and techniques (CAATTs) is properly managed. It is important to perform ongoing quality assurance on the data, the analysis, and the interpretation of results. Many factors can affect the validity of the results obtained from data analysis. Data collection, data analysis, and interpretation of results are all subject to their own errors.