Client Substantiation File: Information requests and questionnaires

Title: Client Substantiation File: Information requests and questionnaires

In this video, we explore the information requests and questionnaires that are included in the Client Substantiation File.

Our information requests cover the information that your auditor is most likely to need from you when they are doing their planning, risk assessment and audit procedures. Each request may cover a different area of your audit.

These requests may relate to information that may be readily available or to information that you need to compile for your auditor. The information requests are included in the client substantiation file so that you understand what your auditor will need in advance of your audit. We are giving it to you so you can prepare this in advance and submit it to your auditor. Many audits have specific requirements so there may be some additional information that is needed but your auditor will discuss this with you during the progress of your audit.

We have also included some questionnaires in the client substantiation file. These are designed so you can download and complete them to send through to your auditor. These cover areas that your auditor needs to gather information about: for example, the processes and systems that you have in place. We use this information to understand your organisation more fully. We have developed these as a more efficient way for you to provide us the information we need.

We have made the questionnaires easy to complete. You respond to most of the questions by selecting from a pre-populated list. In some cases you may find you want to include some additional information or explanations and in these cases we have included additional space.

After you’ve watched this video please take a look at the Client Substantiation File and find the questionnaire on understanding your journals system. You will see the questions are numbered and there are answers you can select from by clicking on the scenario that is applicable to you, and there are boxes where you can write any additional information.

We hope that you find these information requests and questionnaires helpful when you start preparing for your audit. If you have any questions about how this applies to your organisation, please do contact your audit team.

Title: Visit auditnz.govt.nz to find out more about the Client Substantiation File.