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