Developing a request for data (a standard request form should be developed and used)
Meeting and reviewing the request form with the appropriate person to obtain the data (maybe with someone in IT, accounting and/or the business)
Obtaining a sample of the operational transaction processing system (TPS) data (if necessary to ensure proper layout and manageable process)
Inspecting pro forma data (where feasible), before the final extraction
Timing (associated with scope and purpose)
Transferring extracted data from TPS to IT auditor