Agreed-Upon Procedures Engagements

Agreed-Upon Procedures (AUP) Engagements are one of the ways that PKM reports our audit findings to clients. Often clients want to structure an audit engagement so that they can share the findings with the users of their systems, and an AUP allows for that report distribution. We use agreed-upon procedures to audit Item Processing Centers and to provide Automated Clearing House audits in accordance with the NACHA requirements.