The OMS audit approach is both comprehensive and in alignment with the IAB recommended audit and certification process. This approach consists of a proven methodology addressing each of the ad serving phases as shown below.

Each of the ad serving phases needs to be evaluated as follows:

Technology
The technology that actually serves the ad impression is the most critical component. The software that actually drives the mechanism for ad serving must be determined to be working as it should and to be counting ads per the IAB Guidelines.

Process
There are processes that support each phase of the ad serving system that must be examined. Some process will be intricately linked to the technology (as with Enterprise and Proprietary implementations), while others will be independent and under the control of the agency or publisher using a 3rd Party Ad Server.

Data
The numbers, or data sets, that are a result of the technology and supporting process, are subject to review and validation by auditors. Management assertions and auditor opinions on the veracity of the data are critical components.

IAB guideline certification is accorded when all aspects of each stage have been audited and are compliant with the most up-to-date IAB Ad Measurement Guidelines, supplements and appendices.