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.

Context and purpose

Constateringscontrole is typically performed within a broader audit cycle and can occur in internal audits, external audits, or compliance reviews conducted by government bodies, firms, or supervisory authorities. It serves to establish the factual underpinning of each finding, reduce the risk of misstatement, and provide a clear basis for decision-making, accountability, and corrective actions.

Process

The procedure generally includes planning, identifying relevant observations, gathering corroborating evidence (such as documents, records, interviews, or direct observations), and verifying that the facts align with sources and criteria. Auditors assess materiality and risk, document the evidence and conclusions for each observation, and note any discrepancies or uncertainties. The outcome is an auditable record that supports conclusions and recommendations.

Output and integration

The result is typically a structured section within an audit report that presents each constaterings with its factual basis, applicable criteria, implications, and any recommended corrective actions or follow-up activities. Constateringscontrole relies on independence, traceability, and a clear audit trail, and it is integrated with other audit procedures as part of overall assurance and governance processes. See also: audit, evidence, reporting.