[2 words to fill in) analytics can be used to test certain aspects Per the Analytics PPT (1) [1 word to fill in) analytical procedures can generally not be used to test controls, but per chapter 7 (ii) of controls. (Only answer with 1 word or 2 words as indicated above [Ex: Planning direct, inverse, etc.), spelling counts, capitalization not required.). [2 words to fill in) analytics can be used to test certain aspects Per the Analytics PPT (1) [1 word to fill in) analytical procedures can generally not be used to test controls, but per chapter 7 (ii) of controls. (Only answer with 1 word or 2 words as indicated above [Ex: Planning direct, inverse, etc.), spelling counts, capitalization not required.)