In various circumstances, auditors may find it necessary to document specific information during audits with a video or voice recording, which can subsequently be incorporated into the audit report. When this forms part of the audit several important considerations should be considered:

There are instances where individuals choose to create voice or video recordings of specific conversations as part of the evidentiary process, such as the opening or closing meeting of the audit.  Although it has probably already been agreed upon when the audit agreement was signed with the audit firm, it is crucial to thoroughly discuss this matter during the opening and closing meeting to understand and agreed upon the reason for the recording being made.

Under no circumstances may the recording negatively impact any party involved or breach the anonymity or confidentiality of the person involved.  It is also legally not allowed to record another individual without concent or approval from all parties involved.

For more detailed information, feel free to visit the SIZA Audit Process and Methodology policy here: