ITGC audit / Workpaper
Workpaper T-15: NS-OPS-02
SIMULATED. Fictional company Northstar Financial Technologies; synthetic data; no real audit.
| Field | Value |
|---|---|
| Control | NS-OPS-02 |
| Objective | Restoration tests that were performed are evidenced and successful. |
| Audit period | 2026-01-01 to 2026-06-30 |
| Population | 5 restoration tests (all restoration tests recorded in the period) |
| Method | None: 100% of the population tested by script |
| Evidence | EV-005, EV-022, EV-023, EV-024, EV-025 (see evidence register) |
| Rule(s) applied | R-BKP-03, R-BKP-04 |
| 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
- For each recorded test confirm an evidence record. 2. Confirm the result is Pass.
Expected result
Every test has evidence and a Pass result. Tolerable deviation: 0%.
Result
2 of 5 restoration tests failed (40.0%)
Conclusion: Not operating effectively
Limitations
Five tests only.
Exceptions (2)
| Rule | Record | Detail |
|---|---|---|
| R-BKP-03 | RT-002 | SYS-01 restoration test 2026-05-19 has no supporting evidence |
| R-BKP-04 | RT-004 | SYS-02 restoration test 2026-06-09 result 'Partial' |
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.