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Electronic Working Papers

The suitability of Electronic Working Papers software for any specific user will always be dependent upon that user's individual requirements. These requirements should therefore always be fully considered before software is acquired. The quality of the software developers or suppliers should also be considered at the onset.

  • Be capable of providing the document creation and processing functions for which it was designed.
  • Provide capture and collation of relevant data via a secure method.
  • Provide facilities to ensure the completeness, accuracy, confidentiality and continued integrity of the document creation functions.
  • If used for an audit, provide evidence that the audit was performed in accordance with the appropriate auditing standards, and provides features to support reviewing, approving and cross-referencing work done together with providing functionality to support communication between the various parties to the audit.
  • Be effectively supported and maintained.