ITGC audit / Workpaper
Workpaper T-13: NS-OPS-01
SIMULATED. Fictional company Northstar Financial Technologies; synthetic data; no real audit.
| Field | Value |
|---|---|
| Control | NS-OPS-01 |
| Objective | Failed backups are re-run and resolved within 24 hours. |
| Audit period | 2026-01-01 to 2026-06-30 |
| Population | 727 backup job runs (daily backup job records for the critical systems) |
| Method | None: 100% of the population tested by script |
| Evidence | EV-004, EV-011 (see evidence register) |
| Rule(s) applied | R-BKP-01 |
| Preparer | Audit analyst (simulated) |
| Reviewer | Audit Manager (simulated role) |
Selection rationale
The full population was tested by script because the evidence is a complete system export and scripted re-performance costs no more than sampling. No sample was drawn, so there is no sampling error and no statistical assurance is claimed. Source tickets and screenshots behind each record were not inspected (synthetic data); in a real engagement a risk-based sample of source records would be inspected as well. Selected records: the whole population; exceptions are listed below.
Pass / fail / inconclusive criteria
Pass: exceptions are within the tolerable deviation rate. Fail: exceptions exceed it. Inconclusive: the evidence is incomplete or unreliable, so a conclusion cannot be supported (does not apply to this test).
Steps
- List failed jobs. 2. Look for a successful re-run referencing the failed job.
Expected result
Every failed job has a successful retry. Tolerable deviation: 5%.
Result
5 of 727 backup job runs failed (0.7%)
Conclusion: Operating effectively with exceptions (within tolerance)
Limitations
Escalation of failures unresolved after 24 hours could not be tested; no escalation records were provided. Evidence EV-004: Export parameters show a start date of 2026-02-01.
Exceptions (5)
| Rule | Record | Detail |
|---|---|---|
| R-BKP-01 | BK-SYS-02-20260203 | SYS-02 backup failed 2026-02-03; no successful re-run recorded |
| R-BKP-01 | BK-SYS-02-20260317 | SYS-02 backup failed 2026-03-17; no successful re-run recorded |
| R-BKP-01 | BK-SYS-02-20260511 | SYS-02 backup failed 2026-05-11; no successful re-run recorded |
| R-BKP-01 | BK-SYS-02-20260512 | SYS-02 backup failed 2026-05-12; no successful re-run recorded |
| R-BKP-01 | BK-SYS-02-20260513 | SYS-02 backup failed 2026-05-13; no successful re-run recorded |
Reviewer notes
Reviewer role is simulated. This workpaper has not been independently reviewed by a human; the 'reviewer' field records who would review it in a real engagement.
Re-performance
Re-run with docker run --rm -v "$PWD":/work assurance-build python scripts/itgc_audit.py. Output is deterministic for the committed data.