Page 34 - NovDefComp

MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Defined Benefit and Defined Contribution Recordkeeping

Investment Service Operations System

Completeness and Accuracy of Information
Testing the accuracy and completeness of information provided by Massachusetts Mutual is also a
component of the testing procedures performed. Information utilized as evidence may include, but is not
limited to:

Standard “out of the box” reports as configured within the system.
Parameter driven reports generated by in-scope applications and databases.
Custom developed reports that are not standard to the application such as scripts, report writers
and queries.
Spreadsheets that include relevant information utilized for the performance of testing a control.
Massachusetts Mutual’s prepared analyses, schedules, or other evidence manually prepared and
utilized by the Company.
While these procedures are not specifically described in the “KPMG Tests of Operating Effectiveness”,
KPMG evaluated whether the information provided by Massachusetts Mutual was sufficiently reliable for
our purposes, including, as necessary, obtaining evidence about the completeness and accuracy of the
information and evaluating whether the information was sufficiently precise and detailed for our purposes.

MassMutual Defined Benefit and Defined Control Objectives, Related Controls and Test of
Contribution Investment Service Operations Operation Effectiveness
System
23