1. When an auditor receives data from a client, the reliability of the data can be increased to a satisfactory level by any of the following except:

• Obtaining the query script used to generate the data, to facilitate reperformance

if necessary.

• Reconciling the count of records to a separate source, like a summary report, to

verify completeness.

• The auditor observing an administrator running the query.
• Verifying the professional credentials of the client providing the data.