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When Audit Clients Use a Database System, the Relating Data

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When audit clients use a database system, the relating data is organized in a consistent manner which tends to make it easier for auditors to select items for testing.


Definitions:

Long-Term Goals

Objectives or targets that are planned to be achieved over an extended period, typically months or years into the future.

Transtheoretical Model

A theory of behavior change that assesses an individual's readiness to act on a new healthier behavior and provides strategies, or processes of change to guide the individual.

Socioeconomic Status

A measure of an individual's or group's economic and social position relative to others, based on income, education, and occupation.

Cultural Norms

Shared expectations and rules that guide behavior of people within social groups.

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