2021年4月27日 · What are IPE & IUC? Are they relevant to your SOC audit? This breakdown defines the completeness & accuracy of test procedures to strive for full compliance.

IUC的全称是information used by a relevant control, 比如员工应当附上相关原始凭证才能填报报销单，审批员工报销的时候应当重点审查报销单后附原始凭证的真实性和合理性。

IPE is data generated by the company for audit purposes, such as to determine populations for sample selection or respond to audit requests, while information used in a control (IUC) is information utilized by the company for the operation of their key controls.

2021年2月11日 · IPE is any information that is produced internally by a company being audited and provided for audit evidence as part of Sarbanes-Oxley (SOX) compliance. Whether IPE is for use in the execution of internal controls or for substantive audit procedures performed by an external auditor, it’s good to ask:

2024年9月10日 · IUC则是信息用于相关控制的简称，强调在特定控制流程中使用的信息。 例如，员工在提交报销单时，必须附上相关的原始凭证。 在审批报销单时，主要关注的是这些原始凭证的真实性与合理性。 这一过程确保了信息的准确性和完整性，是内部控制流程中不可或缺的一部分。 简单来说，IPE和IUC都是审计和内部控制中关注的信息类型。 IPE是主体在业务活动中直接产生的信息，IUC则是这些信息在相关控制流程中被利用的情况。 两者共同作用于确保财务数据 …

2024年10月25日 · Performing an IPE testing audit involves several important steps to ensure the completeness, accuracy…and reliability of the data used as audit evidence. The process typically includes: Understanding the Source Systems: Identify the IT systems generating the IPE and verify that the data originates from reliable and secure sources.

There are two main types of evidence: IPE (information produced by the entity) and IUC (information used by the company/in a control). Learn how and why these are important to auditors in their...

2022年5月12日 · ITD is a term used by many external and internal auditors; this is also known as Information Used in the Execution of Controls (IUC) and Information Provided by Entity (IPE). For any ITD the control performer needs to articulate how they are comfortable that the information they are using in the operation of their control is reliable, complete ...

Recent audit inspections of Information Produced by the Entity (IPE) call for greater evidence that companies perform and document their own procedures. Management, as well as auditors, have an obligation to test that IPE is complete and accurate to meet Auditing Standards (AS) reviews.

2017年7月27日 · IPE (Information Produced by Entity) / IUC (Information Used in Control) has been hot topics for past few years in audit. For SOX /SSAE 18 (previously SSAE16) testing, auditor is required to...