Systems control audit review file
A systems control audit review file, or SCARF, is associated with embedded audit software that selects and records information about transactions or system events for later audit review. The auditor defines selection criteria and assesses the reliability and completeness of captured information.
Worked example
An embedded module records transactions exceeding a threshold in a separate file; the auditor reviews the selected transactions and the capture controls.
Common mistake
Do not confuse SCARF with the ordinary permanent working-paper file documenting an audit of internal controls.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |