Improving the Results of Second Request Confirmation Procedures.

Key Points

• The aim is to evaluate whether using auditor letterhead for second requests leads to improved response rates.
• Analyzed affirmative confirmations received from second requests
• Measured time required for the alternative confirmation procedure
• Assessed time spent on confirmations noting exceptions
• Notable increase in response rates when using auditor letterhead observed
• Reduced time required for completing confirmations was recorded
• Fewer exceptions noted in confirmations with auditor letterhead