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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

125 of 151

OBJECTIVE 6: DATA FILES

Auditing-by-objectives is a comprehensive, systematic, and effective means of evaluating internal controls in an AIS.

Can be implemented using an audit procedures checklist for each objective.

Should help the auditor reach a separate conclusion for each objective and suggest compensating controls.

A separate version of the checklist should be completed for each significant application.

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