BankVOD as an intermediary and confirming with PNC Bank BankVOD 作為中介，並與 PNC 銀行確認
Publication date: 01 May 2024 發布日期：2024 年 5 月 1 日
US Alert 24/15 美國警報 24/15
For internal use only 僅供內部使用
Overview 概觀
Confirmation is the primary and ordinarily the most reliable source of audit evidence to verify the existence and accuracy of bank account balances. The firm's confirmation tool, PwC Confirmations, has processing interfaces that allow audit requests/responses to be automatically routed through the confirmation service of Capital Confirmation, Inc. (CCI) to/from certain banks and other financial institutions. We have learned that a competitor to CCI has emerged - BankVOD. At this point, we are unable to rely on BankVOD as an intermediary in the confirmation process. 確認是審計證據的主要且通常是最可靠的來源，用於驗證銀行帳戶餘額的存在和準確性。該公司的確認工具，PwC Confirmations，具有處理界面，允許審計請求/回應通過 Capital Confirmation, Inc. (CCI)的確認服務自動路由到/從某些銀行和其他金融機構。我們了解到 CCI 的競爭對手 BankVOD 已經出現。目前，我們無法依賴 BankVOD 作為確認過程中的中介。
The firm performs centralized procedures over intermediaries used in the confirmation process, such as CCI and BankVOD. The procedures are performed to determine our ability to rely on the intermediary pursuant to auditing standards and guidance (AU-C 505, PCAOB AS 2310, and PCAOB Spotlight) and the Firm Software Audit Tools (FSAT) policy in PwC Audit 10095 / PwC Audit NP 10095. As part of performing these procedures, we assess the design and operating effectiveness of controls in place at the intermediary and centrally implement appropriate complementary user entity controls identified in the intermediary's SOC reports. We also consider the form and content of the confirmations offered, any address verification procedures performed by the intermediary, the risk of interception, the security and confidentiality of client data transmitted, and the terms and conditions of the user agreement. 該公司對在確認過程中使用的中介機構執行集中程序，如 CCI 和 BankVOD。這些程序旨在根據審計標準和指南（AU-C 505，PCAOB AS 2310 和 PCAOB Spotlight）以及 PwC Audit 10095 / PwC Audit NP 10095 中的 Firm Software Audit Tools（FSAT）政策，確定我們是否能依賴中介機構。在執行這些程序的過程中，我們評估中介機構現有的控制措施的設計和運作效果，並集中實施中介機構 SOC 報告中確定的適當補充用戶實體控制。我們還考慮所提供的確認形式和內容，中介機構執行的地址驗證程序，截取風險，客戶數據傳輸的安全性和保密性，以及用戶協議的條款和條件。
At this point, we are unable to rely on BankVOD as an intermediary in the confirmation process. We and other accounting firms are engaged as a profession through the Center for Audit Quality (CAQ) as we and other accounting firms perform procedures and identify questions or observations. We understand that other accounting firms are similarly unable to rely on BankVOD as an intermediary. Through the CAQ and our own efforts, we continue to advance efforts to qualify BankVOD as a confirmation intermediary for our engagement teams. The timeframe to complete this effort is dependent on resolution of certain questions and observations and is uncertain. 在這一點上，我們無法依賴 BankVOD 作為確認過程中的中介。我們和其他會計事務所通過審計品質中心（CAQ）作為專業人士參與，我們和其他會計事務所執行程序並確定問題或觀察。我們了解其他會計事務所同樣無法依賴 BankVOD 作為中介。通過 CAQ 和我們自己的努力，我們繼續努力使 BankVOD 有資格成為我們參與團隊的確認中介。完成這一努力的時間取決於解決某些問題和觀察，並且是不確定的。
We understand that effective May 1, 2024, PNC Bank will be switching to BankVOD and will no longer be participating in CCI's confirmation service. Other banks could similarly switch service providers to BankVOD. If you become aware of any other bank who is using or plans to use BankVOD, please contact Mariaan Badenhorst in Auditing Services. 我們了解到，自 2024 年 5 月 1 日起，PNC 銀行將轉換為 BankVOD，將不再參與 CCI 的確認服務。其他銀行也可能同樣轉換服務提供商至 BankVOD。如果您得知任何其他銀行正在使用或計劃使用 BankVOD，請聯繫審計服務的 Mariaan Badenhorst。
While this Alert focuses on bank confirmations, other types of confirmations (e.g., debt or derivatives confirmations) with PNC Bank and other users of BankVOD are also impacted. Engagement teams will need to identify confirmations planned for cash or other accounts at PNC Bank and obtain confirmations without utilizing BankVOD. Engagement teams should not attempt to utilize BankVOD by creating an individual account. Currently, PNC agreed to respond to confirmation requests sent via email or mail. Engagement teams are encouraged to send confirmations through the PwC Confirmations portal using either the email or physical mailing address in accordance with PwC policies and guidance. Refer to PwC Audit 6103.1.1 and 6103.2 / PwC Audit NP 6103.1.1 and 6103.2 for further information on using PwC Confirmations. If confirmations are emailed outside of PwC Confirmations, additional procedures will need to be performed to address the risk of interception. See PwC Audit 6104.1 / PwC Audit NP 6104.1 for additional guidance on assessing the reliability of confirmation responses. 雖然此警報專注於銀行確認，但與 PNC 銀行和 BankVOD 的其他用戶進行的其他類型的確認（例如債務或衍生品確認）也會受到影響。參與團隊將需要識別計劃在 PNC 銀行的現金或其他帳戶上進行的確認，並在不使用 BankVOD 的情況下獲取確認。參與團隊不應試圖通過創建個人帳戶來使用 BankVOD。目前，PNC 已同意通過電子郵件或郵件回應發送的確認請求。鼓勵參與團隊通過 PwC 確認門戶使用 PwC 政策和指南中的電子郵件或實體郵寄地址發送確認。有關使用 PwC 確認的更多信息，請參閱 PwC 審計 6103.1.1 和 6103.2 / PwC 審計 NP 6103.1.1 和 6103.2。如果確認電子郵件超出了 PwC 確認，將需要執行額外程序以應對截取風險。參見 PwC 審計 6104.1 / PwC 審計 NP 6104.1，以獲得有關評估確認回應可靠性的進一步指南。
PNC Bank may be contacted at the following addresses. PNC 銀行可通過以下地址聯繫。
Given the ongoing efforts, we will update this Alert as new developments arise. 鑑於持續努力，我們將隨著新情況的出現更新此警報。
Questions regarding this Alert should be directed to Jeff Hendrey or Mariaan Badenhorst in Auditing Services. 有關此警報的問題應直接向審計服務的 Jeff Hendrey 或 Mariaan Badenhorst 提出。
PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. PwC。保留所有權利。 PwC 指的是美國成員公司或其附屬公司之一，有時可能指的是 PwC 網絡。 每個成員公司均為獨立的法律實體。 請參閱 www.pwc.com/structure 以獲取更多詳細信息。