Audit trails
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| Autor: | |
|---|---|
| Médium: | artículo original |
| Stav: | Versión publicada |
| Datum vydání: | 2011 |
| Popis: | In order to carry out an examination, review or audit, it is necessary – in order to form an opinion on the work performed – to gather sufficient and appropriate evidence to serve as a basis for supporting conclusions, opinions and recommendations. As this process is often difficult to carry out, it is necessary to use audit trails. The aim of using audit trails is to guide the evidence-gathering process in the right direction, so that it leads to the discovery of useful evidence. This type of evidence plays a significant role in providing a better basis for determining and clarifying certain findings. The intention is to provide a new approach to the use and application of this type of tool. |
| Země: | Portal de Revistas UCR |
| Instituce: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Jazyk: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/5992 |
| On-line přístup: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/5992 |
| Klíčové slovo: | auditoría pista prueba evidencia hallazgo conclusión audit track proof evidence findings conclusion |