This paper addresses the problem of evaluating the system matrix and the sensitivity for iterative reconstruction in Compton camera imaging. Proposed models and numerical calculation strategies are compared through the influence they have on the three-dimensional reconstructed images. The study attempts to address four questions. First, it proposes an analytic model for the system matrix. Second, it suggests a method for its numerical validation with Monte Carlo simulated data. Third, it compares analytical models of the sensitivity factors with Monte Carlo simulated values. Finally, it shows how the system matrix and the sensitivity calculation strategies influence the quality of the reconstructed images.