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

96 of 151

OBJECTIVE 4: COMPUTER PROCESSING

The snapshot technique examines the way transactions are processed.

Selected transactions are marked with a special code that triggers the snapshot process.

Audit modules in the program record these transactions and their master file records before and after processing.

The selected data are recorded in a special file and reviewed by the auditor to verify that all processing steps were properly executed.

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