On request
The auditor calls upon the function in the context of the engagement.
Privacy
The audit file remains under the auditor’s control.
An item classified as confidential does not leave the audit file. External functions are optional and are activated only with explicit approval.
Audit file
A verified trail, chained by hashes.
Evidence items, their versions and the review trace are kept in the audit file. The audit file’s trail is chained by hashes and checked each time it is opened.
External functions
Three conditions before any call.
An external function is never implicit: it is requested, scoped and recorded in the engagement.
Data class
The class of the data concerned is approved before use.
Spending cap
A spending cap is set before the call and recorded in the audit file.
Delivery
Everything is delivered, encrypted and dated.
Several USB drives carry all the steps and evidence items consulted: evidence items and versions, findings, engine log. Their content is encrypted; the decryption key is delivered separately to the head of the audited organisation.
Interviews are handled separately. Recordings are destroyed within thirty days of the end of the engagement, except for the timestamped fragment where each person authorises the recording. Transcripts, anonymised by the auditor, are placed under separate encryption: they are accessible only upon request by a supervisory authority or a judge.
The manifest gathers all the hashes and receives a qualified electronic timestamp within the meaning of the eIDAS Regulation, issued by a qualified trust service provider.
The decision remains the auditor’s.
Contact
Discuss your engagement.
A demonstration, the AI uses to examine, the evidence items available: write directly to David Perron, david.perron@aequitus.net.
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