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Checks for Paper 2

J

Jill Quigley

Member
I was just wondering what the protocol is for checks in paper 2, specifically non data checks (e.g. automated checks, reasonableness checks).

In most of the exam papers they say to ensure you have sufficient self-checks in your work but then I can't see any mention of these in the model summaries - should we document these for paper 2 at all? Or just mention in results that these appear reasonable?
 
Auto / self checks are largely there to check on the actual workings of the spreadsheet, and thus belong in the Audit Trail. They show that you understand what you're doing, it looks reasonable, and you can prove it.
The summary doesn't reference the spreadsheet directly at all - it's there to present the results. So while it should mention data checks, the proof of understanding comes from explaining the results that you're presenting.

Note the use of the word understand in both: the best way to communicate what you've done is to demonstrate that you understand that it makes sense.
 
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