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Chapter 7 3 4
Ascertaining and documenting systems
5.1 Ascertaining the systems
Procedures used to obtain evidence regarding the design and implementation of
controls include:
Enquiries of relevant personnel.
Observing the application of controls.
Tracing a transaction through the system to understand what happens (a
walkthrough test).
Inspecting documents, such as internal procedure manuals
Auditors can also use their knowledge of the client and the operation of the systems
from prior years.
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