Examlex
This is one of the computer-assisted audit techniques, related to processing controls, that involves processing company data through a controlled program designed to resemble the company's application.This test is run to find out whether the same results are achieved under different systems.
Statutory Law
The body of law enacted by legislative bodies (as opposed to constitutional law, administrative law, or case law).
Secondary Source
Information that has been compiled, summarized, or quoted from primary sources, often used in academic and historical research.
U.S. Constitution
The foundational legal document of the United States that outlines the framework of the government and its powers.
Independent Regulatory Agencies
These are federal agencies created by an act of Congress that are independent of the executive departments. They regulate important sectors of the economy, making and enforcing rules to protect public interest.
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