For Key Report testing… can you tie a report generated by a reporting tool back to database query results of the application?

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Yes if you have the knowledge to do a code review and validate C&A of the query

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Yep and of course if ITGCs around the reporting application are operating effectively - if not, the auditors may choose to reject effectiveness of any IT-dependent KR testing.

Oh the days of risk assurance….

Why not try and tie it back to a standard report covered by the applications SOC 1?

Because it may not have a SOC 1. Then you have to follow a sample transaction from the report generated back to the query of a database. Perform a tie-out or reperform for completeness and accuracy

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