Is management representation enough audit evidence?
If management signs off that a process is complete and accurate, can internal audit rely on that representation without doing more work?
Usually no, not when the conclusion is important. Management representations can support the file, but they rarely replace inspection, recalculation, reperformance, confirmation, analytics, or other evidence.
A representation is strongest when it confirms management responsibility, completeness of information provided, or awareness of specific matters. It is weaker when used as the only evidence that a control operated or that a population is complete.
For example, if management represents that all customer refunds were approved, internal audit should still test refund records, approval evidence, and exception reports if refund approval is part of the engagement objective.
The CIA exam answer is to evaluate evidence sufficiency and reliability. Representation can be part of the evidence set, but the auditor should corroborate important claims with more direct evidence.
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