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Confirmation.com helps auditors comply with auditing standards and requirements

Learn how Confirmation.com complies with each of the governing bodies.

AICPA

AU-C Section 500: Audit Evidence

Orientación	How Confirmation.com complies
Confirmaciones externas .A18 Una confirmación externa representa las pruebas de auditoría obtenidas por el auditor como una respuesta directa por escrito al auditor de un tercero (la parte que confirma) en papel o por un medio electrónico o de otro tipo.	Confirmation.com uses a unique authentication and authorization process to verify the authenticity of each user. By sending a request to a validated responder, you eliminate the burden of having to verify the identity of the respondent and whether or not they are authorized to respond.
Reliability .A32 While recognizing that exceptions may exist, the following generalizations about the reliability of audit evidence may be useful: The reliability of audit evidence is increased when it is obtained from independent sources outside the entity. Las pruebas de auditoría obtenidas directamente por el auditor son más confiables que las pruebas de auditoría obtenidas indirectamente o por inferencia. Las pruebas de auditoría en formato documental, ya sea electrónico, en papel, o en otro medio, son más confiables que las pruebas obtenidas oralmente.	Confirmation.com uses a unique authentication and authorization process to verify the authenticity of each user. By sending a request to a validated responder, you eliminate the burden of having to verify the identity of the respondent and whether or not they are authorized to respond. Undergoes SOC 1, SOC 2 and SOC 3 examinations every six months, and has received an ISO 27001 certification of its Confirmation.com service.

Orientación

How Confirmation.com complies

Confirmaciones externas
.A18 Una confirmación externa representa las pruebas de auditoría obtenidas por el auditor como una respuesta directa por escrito al auditor de un tercero (la parte que confirma) en papel o por un medio electrónico o de otro tipo.

Confirmation.com uses a unique authentication and authorization process to verify the authenticity of each user. By sending a request to a validated responder, you eliminate the burden of having to verify the identity of the respondent and whether or not they are authorized to respond.

Reliability
.A32 While recognizing that exceptions may exist, the following generalizations about the reliability of audit evidence may be useful:

The reliability of audit evidence is increased when it is obtained from independent sources outside the entity.
Las pruebas de auditoría obtenidas directamente por el auditor son más confiables que las pruebas de auditoría obtenidas indirectamente o por inferencia.
Las pruebas de auditoría en formato documental, ya sea electrónico, en papel, o en otro medio, son más confiables que las pruebas obtenidas oralmente.

Undergoes SOC 1, SOC 2 and SOC 3 examinations every six months, and has received an ISO 27001 certification of its Confirmation.com service.

AU-C Section 505: External Confirmations

Orientación	How Confirmation.com complies
*Seleccionar la parte que confirma adecuada* .A3 Responses to confirmation requests provide more relevant and reliable audit evidence when confirmation requests are sent to a confirming party who the auditor believes is knowledgeable about the information to be confirmed.	Confirmation.com uses a unique authentication and authorization process to verify the authenticity of each user. By sending a request to a validated responder, you eliminate the burden of having to verify the identity of the respondent and whether or not they are authorized to respond.
Reliability of Responses to Confirmation Requests .A15 An electronic confirmation system or process that creates a secure confirmation environment may mitigate the risks of interception or alteration. Creating a secure confirmation environment depends on the process or mechanism used by the auditor and the respondent to minimize the possibility that the results will be compromised because of interception or alteration of the confirmation.	Uses the highest level of security to ensure privacy and data integrity. Undergoes SOC 1, SOC 2 and SOC 3 examinations every six months, and has received an ISO 27001 certification of its Confirmation.com service.

Orientación

How Confirmation.com complies

Seleccionar la parte que confirma adecuada
.A3 Responses to confirmation requests provide more relevant and reliable audit evidence when confirmation requests are sent to a confirming party who the auditor believes is knowledgeable about the information to be confirmed.

Reliability of Responses to Confirmation Requests
.A15 An electronic confirmation system or process that creates a secure confirmation environment may mitigate the risks of interception or alteration. Creating a secure confirmation environment depends on the process or mechanism used by the auditor and the respondent to minimize the possibility that the results will be compromised because of interception or alteration of the confirmation.

Uses the highest level of security to ensure privacy and data integrity. Undergoes SOC 1, SOC 2 and SOC 3 examinations every six months, and has received an ISO 27001 certification of its Confirmation.com service.

Practice Alert 03-1: Audit Confirmations

Orientación	How Confirmation.com complies
.19 If the auditor is satisfied that the electronic confirmation process is secure and properly controlled, and the confirmation is directly from a third party who is a bona fide authorized respondent, electronic confirmations may be considered as sufficient, valid confirmation responses.	Undergoes SOC 1, SOC 2 and SOC 3 examinations every six months, and has received an ISO 27001 certification of its Confirmation.com service. Uses the highest level of security to ensure privacy and data integrity. Confirmation.com uses a unique authentication and authorization process to verify the authenticity of each user. By sending a request to a validated responder, you eliminate the burden of having to verify the identity of the respondent and whether or not they are authorized to respond.

Orientación

How Confirmation.com complies

.19 If the auditor is satisfied that the electronic confirmation process is secure and properly controlled, and the confirmation is directly from a third party who is a bona fide authorized respondent, electronic confirmations may be considered as sufficient, valid confirmation responses.

Undergoes SOC 1, SOC 2 and SOC 3 examinations every six months, and has received an ISO 27001 certification of its Confirmation.com service. Uses the highest level of security to ensure privacy and data integrity. Confirmation.com uses a unique authentication and authorization process to verify the authenticity of each user. By sending a request to a validated responder, you eliminate the burden of having to verify the identity of the respondent and whether or not they are authorized to respond.

PCAOB

AU Section 330: The Confirmation Process

Orientación	How Confirmation.com complies
Respondent .27 The auditor should consider whether there is sufficient basis for concluding that the confirmation request is being sent to a respondent from whom the auditor can expect the response will provide meaningful and appropriate audit evidence.	Confirmation.com uses a unique authentication and authorization process to verify the authenticity of each user. By sending a request to a validated responder, you eliminate the burden of having to verify the identity of the respondent and whether or not they are authorized to respond.
Performing Confirmation Procedures .29 During the performance of confirmation procedures, the auditor should maintain control over the confirmation requests and responses. Maintaining control means establishing direct communication between the intended recipient and the auditor to minimize the possibility that the results will be biased because the interception and alteration of the confirmation requests or responses.	Uses the highest level of security to ensure privacy and data integrity. Allows an auditor to send audit confirmation requests directly to the intended responder. Undergoes SOC 1, SOC 2 and SOC 3 examinations every six months, and has received an ISO 27001 certification of its Confirmation.com service.

Orientación

How Confirmation.com complies

Respondent
.27 The auditor should consider whether there is sufficient basis for concluding that the confirmation request is being sent to a respondent from whom the auditor can expect the response will provide meaningful and appropriate audit evidence.

Performing Confirmation Procedures
.29 During the performance of confirmation procedures, the auditor should maintain control over the confirmation requests and responses. Maintaining control means establishing direct communication between the intended recipient and the auditor to minimize the possibility that the results will be biased because the interception and alteration of the confirmation requests or responses.

Uses the highest level of security to ensure privacy and data integrity. Allows an auditor to send audit confirmation requests directly to the intended responder. Undergoes SOC 1, SOC 2 and SOC 3 examinations every six months, and has received an ISO 27001 certification of its Confirmation.com service.

AU Section 326: Audit Evidence

Orientación	How Confirmation.com complies
*Evidencia de auditoría adecuada suficiente* .08 Audit evidence is more reliable when it is obtained from knowledgeable independent sources outside the entity.	Undergoes SOC 1, SOC 2 and SOC 3 examinations every six months, and has received an ISO 27001 certification of its Confirmation.com service.

ISA

ISA - ISA 505: External Confirmations

Orientación	How Confirmation.com complies
*Párrafo 6(a) Definición: Confirmación externa* Las pruebas de auditoría obtenidas como respuesta directa por escrito al auditor de un tercero (la parte que confirma) en papel o por un medio electrónico o de otro tipo.	Confirmation.com enables auditors to receive audit confirmations electronically. Responses are prepared by authorized bank officials based on the auditor's request. Use of Confirmation.com meets the requirements of an ‘External Confirmation’.
*Párrafo 7 Mantener el control* Al utilizar procedimientos de confirmación externos, el auditor mantendrá el control de las solicitudes de confirmación externas.	Los auditores mantienen un control total sobre el proceso, incluida la configuración del cliente y de las cuentas, la solicitud de autorización del cliente y el envío y recepción de las confirmaciones.
*A2 Selecting the appropriate confirming party* Las respuestas a las solicitudes de confirmaciones proporcionan pruebas de auditoría más pertinentes y confiables cuando las solicitudes de confirmaciones se envían a una parte que confirma que el auditor considera conocedora de la información que debe confirmarse. Por ejemplo, un funcionario de una institución financiera que conozca las transacciones o los arreglos para los que se solicita confirmación puede ser la persona más adecuada en la institución financiera a quien solicitar la confirmación.	Participating banks have strict user access controls and monitoring procedures in place to ensure that only authorized bank officials respond to audit requests through Confirmation.com.
*A6 Validar direcciones* Determinar que las solicitudes se abordan correctamente incluye probar la validez de algunas o todas las direcciones en las solicitudes de confirmaciones antes de que se envíen.	We validate all entities participating in the Confirmation.com network. The controls surrounding this process are included in our SOC 1 report that is issued every six months as part of our controls audit. By relying on our validation procedures, you avoid the need to perform your own validation procedures.
A12 Respuestas electrónicas Las respuestas recibidas electrónicamente, por ejemplo, por fax o correo electrónico, implican riesgos de confiabilidad, ya que la prueba de origen y autoridad de la persona que responde pueden ser difíciles de establecer, y las alteraciones pueden ser difíciles de detectar. Un proceso usado por el auditor y la persona que responde que crea un entorno seguro para las respuestas recibidas electrónicamente puede mitigar estos riesgos. Si el auditor está convencido de que dicho proceso es seguro y está debidamente controlado, se mejora la confiabilidad de las respuestas relacionadas. Un proceso de confirmación electrónica puede incorporar varias técnicas para validar la identidad de un remitente de información en formato electrónico, por ejemplo, mediante el uso de encriptación, firmas digitales electrónicas y procedimientos para verificar la autenticidad del sitio web.	Confirmation.com's operates industry-leading information security and data privacy practices. We have procedures and controls in place to ensure the integrity, confidentiality and accessibility of data. We undergo third-party audits to demonstrate the effectiveness of our controls: SOC 1, SOC 2 and SOC 3 examinations every six months. Received an ISO27001 certification of the Confirmation.com service. TRUSTe data privacy and EU Safe Harbor certification.
*A13 Participación de terceros* Si una parte que confirma usa a un tercero para coordinar y proporcionar respuestas a las solicitudes de confirmaciones, el auditor puede llevar a cabo procedimientos para hacer frente a los riesgos de que: (a) la respuesta no provenga de la fuente adecuada, (b) es posible que el demandado no esté autorizado a responder, y (c) la integridad de la transmisión puede haberse visto comprometida.	Confirmation.com's control environment ensures that user access if controlled and monitored at the banks, and that transmission of data is secure and maintains integrity. Our controls reports outlined above demonstrate the effectiveness of these procedures.
*Párrafo 12 No respuestas* En el caso de cada falta de respuesta, el auditor llevará a cabo procedimientos de auditoría alternativos para obtener pruebas de auditoría relevantes y confiables.	Confirmation.com guarantees responses for In-Network confirmations, avoiding the need for alternative procedures.