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In the ETL process, if the auditor does not have direct access to the data, they will need to fill out a data request form.
In the ETL process, if the auditor does not have direct access to the data, they will need to fill out a data request form. Although this doesn't require the auditor to know extraction techniques, why does the auditor still need to understand the raw data needed to complete the data request? What are some potential outcomes if that understanding is not present
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