One key here is about being efficient. Using a standardized request form, for example, should take less time than other alternatives and will reduce time if the auditor chooses to perform this testing again at a future date. The inspect step is critical to efficiency. To ensure that the data being extracted are satisfactory, IT auditors should have some part of the extraction displayed on a screen or partially printed so they can validate the data extraction template and process (which are examples of pro forma data). Going back later—after the discovery that data are incomplete or inaccurate—can be time-consuming.