Learn in the textbookThe System Audit Process (From Planning to Reporting and Follow-up)
DefinitionSystem audit techniques (システム監査技法) are the methods of examination, taken together, that an auditor uses to obtain audit evidence.
ExplanationExamples include the checklist method, which asks people to answer a prepared list of items to confirm, and the reconciliation and matching method, which compares records against one another. Computer-assisted audit techniques (CAAT), which examine data by computer, are another of these techniques.
AnalogyIt is like a doctor choosing between asking questions, a physical examination and a blood test. Picking the method that fits what you need to know gives you solid material.
Memory hookA technique is a way of doing something, not a thing you end up holding: the evidence is what the technique produces.