When financial reporting is in scope, the application needs to address the primary assertions of the account balance, class of transactions or disclosure. Does the application include the appropriate controls related to the primary assertions of the end result account balance or class of transactions? The IT auditor, if applicable, should test the application against the appropriate assertion(s). For instance, if the assertion is accuracy, testing might include things such as:
When financial reporting is in scope, the application needs to address the primary assertions of the account balance, class of transactions or disclosure. Does the application include the appropriate controls related to the primary assertions of the end result account balance or class of transactions? The IT auditor, if applicable, should test the application against the appropriate assertion(s). For instance, if the assertion is accuracy, testing might include things such as:
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