Author

IIA-Australia

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Extract/Description

Reperformance generally occurs as a procedure in which an individual independently repeats an activity another person has performed as part of an internal control system.

Reperformance has wide application in any area where the correct operation of a process must be assured.

Key Points

1. Internal Audit may reperform a control to check that it works as intended.
2. Reperformance is an important component of supervision and quality assurance programs.
3. Confirmation of the quality of other assurance providers may include reperforming aspects of the Line 1 or Line 2 work.

Relevant Industries

Level of Assumed Knowledge