The tests measure the performance of the system that is used as a research tool, this time researchers have been referenced in the accounting information system that is processed by the computer. To be used in the assessment of the evidence like monitoring enduring Kan. A good program should have a set of instructions that can be performed to check the evidence. Auditor and internal auditor can trace evidence of recordings ranging from trade to financial reporting or reverse lookup list, starting from the financial reports back to find evidence of recordings of trade in recent years.
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