What types of data collection methods can be used?
Accurate and detailed records of your test results are an important part of the review process. Data collection methods include: observation logs (what, who, when); frequency tabulations (what, how often); work distribution matrixes (records separation of duties); checklists; interview guides; and questionnaires. 3.7 How are reviews conducted? As you conduct the review, follow your review plan unless you need to revise the scope or size of the review based on your initial sampling. A. Try to keep variance from the review plan to a minimum. B. Use two or more persons to conduct tests of significant controls. C. Keep a testing document checklist, for example: (1) Who – list the persons conducting the test, persons observed, persons interviewed. (2) What – describe the items tested and record test results. Describe any informal controls. (3) When and where – write down test dates and locations. D. Retain copies of documents or other physical evidence in the file with the review report. If
