Source data is the origin of
informationfound in electronic media.
datais captured in one electronic systemand then transferred to another, there is a loss of audit trailor the inherent data cannot be absolutely verified. There are systems that provide for absolute data exportbut then the system imported into has to allow for all available data fields to be imported. Similarly, there are transaction logs in many modern databasesystems. The acceptance of these transaction records into any new system could be very important for any verification of such imported data.
Computer Assisted Auditing Techniques
Information technology audit process
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