Primary sources before statements
A claim is tested against the record that created it — a company extract, an invoice, a payroll file, an executed agreement — not against a summary prepared by the party making the claim.
Methodology
How CIRV reaches a finding, and what a finding means.
A review is only worth what its method is worth. This page sets out the sources CIRV relies on, how each is weighted, the three outcomes a claim can receive, the protections that apply to the party being examined, and the limits of each level of work.
Principles
Four rules that govern every engagement.
Substance over form
How an arrangement operates is weighted above how it is documented. Where the two diverge, the report says so and describes both.
Stated limits
Every report records what was examined, what was not available, and what therefore cannot be concluded. Absence of evidence is reported as absence of evidence, never as a finding.
Fairness to the examined party
No adverse or qualified finding is issued without the subject having been given the finding and a reasonable opportunity to respond, with any response recorded.
Sources
What CIRV examines, and what each source can prove.
| Source | What it establishes | What it cannot establish |
|---|---|---|
| Company extract (current and historical) | Shareholdings by class, voting rights, share transfers, directors and secretaries with dates, ultimate holding company | Whether directors actually direct, or what agreements sit behind the shareholding |
| Business and entity registers | Entity type, trading names, registration status and history | Operational control |
| Register of Indigenous corporations | Corporation status, rule book, directors, reporting history | Whether a corporation is the operating entity for the work in question |
| Registered security interests | Who holds security over the entity’s assets, and therefore where financial leverage sits | Whether that leverage is exercised |
| Trade, building and operating licences | Whether the entity can lawfully perform the work in its own right, or depends on another party’s licence | Commercial terms between the parties |
| Trade mark and brand records | Who owns the name the business trades under | Who benefits commercially from it |
| Governing documents, with consent | Delegations of authority, reserved matters, veto rights, profit distribution, trustee and beneficiary positions | Whether those provisions are followed in practice |
| Financial and payroll records, with consent | Which entity employs the workforce, who is paid, what was actually invoiced and paid | Intent |
| Interviews and site attendance | How decisions are made, who holds client relationships, where work is won and directed from | Matters outside the knowledge of those interviewed |
Subscription and government sources are accessed lawfully and on their published terms. CIRV does not use pretexting, covert methods, or any source it is not entitled to access.
Reporting
Every claim receives one of three outcomes.
The same framework applies whether the subject is a supplier’s ownership position or a quarter’s reported participation figures.
Verified
Supported by primary-source evidence identified in the report, and able to be relied on for the stated purpose.
Qualified
Supported in substance, with identified gaps or inconsistencies in the evidence. The gaps are described rather than smoothed over.
Unable to verify
The evidence required was not available or not provided. This is a statement about the evidence, not an allegation about the party.
What a report contains
The scope agreed and the purpose for which the report was prepared. The sources examined and the date each was accessed. Each claim, its outcome, and the evidence relied on. Matters that could not be determined, and what would be required to determine them. Any response received from the examined party. The limitations that apply, and the date at which the report speaks.
Reports are prepared for the commissioning client and for the purpose stated in them. They are not prepared for reliance by other parties without CIRV’s written agreement.
Conduct and confidentiality
How CIRV handles information and conflicts.
Identity. CIRV does not determine Aboriginality or Torres Strait Islander identity. CIRV does not assess, question or adjudicate or Torres Strait Islander identity. Where Confirmation of Aboriginality documentation is relevant to a review, CIRV records whether it was provided and by whom. Such documentation is sensitive information, is handled only with written consent, is not copied beyond what the engagement requires, and is returned or destroyed at the conclusion of the engagement on request.
Confidentiality. Commercial information obtained during an engagement is used only for that engagement, is not disclosed to other clients, and is not used to the commercial advantage of CIRV or any other party.
Conflicts. CIRV declines engagements where a conflict would compromise the independence of a finding, including any project on which CIRV has managed the participation being examined. Conflicts are checked before a scope is issued, and disclosed if they emerge during an engagement.
Standing of the work. A CIRV review is an independent review. It is not a certification, not an accreditation, not legal advice, and not an assurance engagement conducted under Australian auditing standards. Where a policy or contract requires certification or registration by a particular body, a CIRV review does not replace it.
This page describes CIRV’s method in general terms. The scope, sources and limitations applying to a particular engagement are those set out in the engagement terms and in the report itself, which prevail over this page.
Ask how the method would apply to your situation.
Tell us what you need to establish and why, and CIRV will recommend a level of review, the sources it would rely on, and what it will and will not be able to conclude.