Download Presentation - Plante Moran
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During the SOC Review<br />
Types of Tests<br />
• Inquiry – Lowest level of assurance, with collaboration with one of the three types of<br />
tests below.<br />
• Observation – Consider multiple observations during the examination period,<br />
especially if no documentary evidence exists<br />
• Inspection of documents, reports, or electronic files that contain evidence of the<br />
performance of the control<br />
• Re-performance of the control<br />
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