- A. B. C. D. E. F. G. H. I. J. | Programmed procedures also known as edits or validation controls. |
- A. B. C. D. E. F. G. H. I. J. | Determines if a value is reasonable when considered alone with other data fields. |
- A. B. C. D. E. F. G. H. I. J. | Serves as a journal which includes every transaction successfully processed by the system. |
- A. B. C. D. E. F. G. H. I. J. | Also known as auditing around the computer and requires a detailed knowledge of applications internal logic. |
- A. B. C. D. E. F. G. H. I. J. | Also known as auditing through computer and requires in-depth understanding of internal logic. |
- A. B. C. D. E. F. G. H. I. J. | Used to establish the application processing integrity. |
- A. B. C. D. E. F. G. H. I. J. | A variant of test data method in which comprehensive test data goes through repetitive testing until a valid base case is obtained. |
- A. B. C. D. E. F. G. H. I. J. | Takes step-by-step walk of applications internal logic. |
- A. B. C. D. E. F. G. H. I. J. | Automated technique which allows auditors to test logic and controls during normal operations by setting up a dummy entity within the application system. |
- A. B. C. D. E. F. G. H. I. J. | Requires auditor to write a program that simulates key features or processes of the application under review. |