Mack-the-Auditor Gets Audited! Part 3

This is the third of 3 posts; this post describes how I audited the auditors and my perspective on the whole thing.

Read the first post (background) and the second post (audit results).

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How to Perform Population Validation

Do you perform appropriate population validation of the data you rely on in an audit?

Population validation is simply gaining confidence that the data you are using in your audit contains all the appropriate data for your audit objectives (e.g., your server list includes all the SOX servers).

For the difference between population validation and data validation, see Why You Must Validate Data.

So how do you do population validation? Let’s look at an example…