Always be cautious about asking data for your audit. Sometimes, we collect a lot of data from the auditee and have no time for analysis. It has always been assumed that if an auditor has asked for the data and not raised any query around It, this means process is going flawlessly.
Although we say we do not give absolute assurance, but our report matters to the stake holders and they would always assume that if data is demanded and no observation is highlighted, then it is perfect.
Few things one must keep in his/her mind while raising data requests:
1. Maintain data tracker
2. Always keep your timelines in mind while raising a data request
3. You must mark a limitation in your report, if have asked for some data and not able to work around it
4. Always take written confirmation from the auditee when he says that a particular set of data is not available.
5. Don’t ask for data just to increase the data points.
6. Always keep the scope of Audit in mind while asking for a set of data.
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