How do auditors prove IPE completeness and accuracy for sample selection?

The auditor should document the source, scope, extraction criteria, and reconciliation. For example, the workpaper might retain the report name, system, extraction date and time, selected company codes, role filters, date range, row count, and the original exported file used for sampling.

Completeness and accuracy work should be proportionate to the use of the report. If the listing is only a population for sample selection, the main concern is whether the population is complete and preserved. If the report is used by management to perform a control, the auditor also needs to understand how management validates that report before relying on it.

Good evidence lets another reviewer reproduce the population or understand exactly why the auditor relied on it.