Which of the following is the best definition of reperformance?
A) Asking questions of key employees
B) Watching key employees perform the control
C) Reviewing documentation such as policies and procedures
D) Independently re-creating a control situation, often through data analytics

Question

Quizplus · Accepted Answer

Reperformance involves the auditor independently executing the controls or procedures that are part of an organization's internal control system to verify their effectiveness. This often involves using data analytics or other methods to simulate the control process to ensure it operates as intended.

Which of the Following Is the Best Definition of Reperformance