Sidebar: Reporting on nonfinancial areas

Increasingly, companies are seeking to provide assurance over nonfinancial reporting areas such as business continuity, customer loyalty, data integrity, IT outsourcing, online banking, regulation, and supply chains.

Nonfinancial reporting areas Aspects requiring assurance
Business continuity
  • Disaster recovery, including controls operating before disaster occurs
Customer loyalty
  • Sampling controls
  • Validity of results
Data integrity
  • Technical security
  • Security, segregation, and safeguarding
  • Availability of data
IT outsourcing
  • Technical security
  • Availability requirements
Online banking
  • Technical security
  • Timeliness/accuracy of processing
  • Availability of data
  • Interoperability
Regulation
  • Disclosure and compliance controls
Supply chain
  • Workplace rules and safety
  • Product quality
  • KPIs (key performance indicators)