constateringscontrole
Constateringscontrole is a auditing procedure aimed at verifying and documenting factual observations, or constateringen, identified during an audit or inspection. The goal is to ensure that findings are supported by reliable evidence and accurately described, so that conclusions and any follow-up actions rest on a solid factual basis. The term is primarily used in Dutch-language auditing and governance contexts and refers to the process of checking and validating statements of fact rather than testing controls or outcomes.
Constateringscontrole is typically performed within a broader audit cycle and can occur in internal audits, external
The procedure generally includes planning, identifying relevant observations, gathering corroborating evidence (such as documents, records, interviews,
The result is typically a structured section within an audit report that presents each constaterings with