Assessing Data Reliability
Data from outside sources are often central to audit reports. While these data are simply another type of evidence to rely on, assessing them may require more technical effort than other types. This course is based on the United States Government Accountability Office publication GAO-20-283G (Assessing Data Reliability) which addresses a risk-based framework for data reliability assessments that can be geared to the specific circumstances of each audit engagement.

Course Publication Date: March 28, 2020

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $20.00!

Author:Frank Castillo CPA
Course No:GAUD-COMPDATA-10010
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Advanced Preparation:None
Recommended Field of Study:Auditing (Governmental)
Learning Objectives
  • Identify the different types of data auditors should consider when performing a reliability assessment.
  • Recall the order of steps auditors should take in the “Assessment of Data Reliability Process”.
  • Recall the importance and timing of staff interviews relating to data systems.
  • Identify which determinations auditors should make based on the reliability of data assessed.
  • Differentiate between “record-level” and “summary-level” data.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Sponsor Number: 109423


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