Regulatorische Hinweise

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

Leitlinien	How Confirmation.com complies
Externe Bestätigungen .A18 Eine externe Bestätigung ist ein Audit-Nachweis, den der Prüfer als direkte schriftliche Antwort an den Prüfer eines Dritten (der bestätigenden Partei) in Papierform oder über ein elektronisches oder anderes Medium erhält.	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. Direkt vom Prüfer erlangte Audit-Nachweise sind zuverlässiger als Audit-Nachweise, die indirekt oder durch Schlussfolgerungen erlangt werden. Audit-Nachweise in dokumentarischer Form, sei es in Papierform, elektronisch oder einem anderen Medium, sind zuverlässiger als mündlich erlangte Nachweise.	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.

Leitlinien

How Confirmation.com complies

Externe Bestätigungen
.A18 Eine externe Bestätigung ist ein Audit-Nachweis, den der Prüfer als direkte schriftliche Antwort an den Prüfer eines Dritten (der bestätigenden Partei) in Papierform oder über ein elektronisches oder anderes Medium erhält.

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.
Direkt vom Prüfer erlangte Audit-Nachweise sind zuverlässiger als Audit-Nachweise, die indirekt oder durch Schlussfolgerungen erlangt werden.
Audit-Nachweise in dokumentarischer Form, sei es in Papierform, elektronisch oder einem anderen Medium, sind zuverlässiger als mündlich erlangte Nachweise.

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

Leitlinien	How Confirmation.com complies
*Auswahl der geeigneten bestätigenden Partei* .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.

Leitlinien

How Confirmation.com complies

Auswahl der geeigneten bestätigenden Partei
.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

Leitlinien	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.

Leitlinien

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

Leitlinien	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.

Leitlinien

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

Leitlinien	How Confirmation.com complies
*Ausreichende angemessene Audit-Nachweise* .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

Leitlinien	How Confirmation.com complies
*Absatz 6(a) Definition: Externe Bestätigung* Audit-Nachweise, die der Prüfer als direkte schriftliche Antwort eines Dritten (der bestätigenden Partei) in Papierform oder über ein elektronisches oder anderes Medium erhält.	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’.
*Absatz 7 Beibehaltung der Kontrolle* Wenn externe Bestätigungsverfahren verwendet werden, behält der Prüfer die Kontrolle über externe Bestätigungsanfragen.	Die Prüfer behalten die vollständige Kontrolle über den Prozess, einschließlich der Einrichtung von Kunden und Konten, der Beantragung der Vollmachtserteilung durch den Kunden und des Sendens und Empfangens von Bestätigungen.
*A2 Selecting the appropriate confirming party* Antworten auf Bestätigungsanfragen liefern relevantere und zuverlässigere Audit-Nachweise, wenn Bestätigungsanfragen an eine bestätigende Partei geschickt werden und der Prüfer der Ansicht ist, dass diese sachkundig in Bezug auf die zu bestätigenden Informationen ist. Ein Beamter eines Finanzinstituts, der sich mit den Transaktionen oder Vereinbarungen auskennt, für die eine Bestätigung angefordert wird, kann beispielsweise die am besten geeignete Person bei dem Finanzinstitut sein, um eine Bestätigung einzuholen.	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.
*Absatz 6 Validierung von Adressen* Um festzustellen, ob Anfragen ordnungsgemäß bearbeitet werden, muss die Gültigkeit von einigen oder allen Adressen von Bestätigungsanfragen überprüft werden, bevor sie versendet werden.	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 Elektronische Antworten Elektronisch übermittelte Antworten, beispielsweise per Fax oder E-Mail, bergen Risiken in Bezug auf die Zuverlässigkeit, da der Nachweis der Herkunft und der Befugnis der antwortenden Person möglicherweise schwer zu erbringen ist und Änderungen schwer zu erkennen sind. Ein vom Prüfer und der antwortenden Person angewandter Prozess, der eine sichere Umgebung für elektronisch eingegangene Antworten schafft, kann diese Risiken mindern. Wenn der Prüfer davon überzeugt ist, dass ein solcher Prozess sicher ist und ordnungsgemäß kontrolliert wird, erhöht sich die Zuverlässigkeit der zugehörigen Antworten. Ein elektronischer Bestätigungsprozess kann verschiedene Techniken zur Validierung der Identität eines Absenders von Informationen in elektronischer Form beinhalten, beispielsweise durch den Einsatz von Verschlüsselung, elektronischen digitalen Signaturen und Verfahren, um die Authentizität einer Website zu verifizieren.	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.
*Absatz 13 Beteiligung von Dritten* Wenn eine bestätigende Partei einen Dritten beauftragt, Bestätigungsanfragen zu koordinieren und zu beantworten, kann der Prüfer Verfahren durchführen, um Risiken zu prüfen, ob: (a) Die Antwort möglicherweise nicht von der richtigen Quelle stammt; (b) Eine antwortende Person möglicherweise nicht befugt ist, zu antworten; und (c) Die Integrität der Übertragung möglicherweise beeinträchtigt wurde.	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.
*Absatz 12 Nichtbeantwortung* Im Falle jeder ausbleibenden Antwort führt der Prüfer alternative Audit-Verfahren durch, um relevante und zuverlässige Audit-Nachweise zu erhalten.	Confirmation.com guarantees responses for In-Network confirmations, avoiding the need for alternative procedures.