Examlex
Auditors must perform tests of controls separately from substantive tests of transactions.
Natural Causes
Factors or events occurring in nature that can lead to changes or impacts in the environment or human activities without human intervention.
Process Average
The mean value of a series of process measurements, indicating the central tendency of process performance.
Process Range
The difference between the maximum and minimum values in a set of data, reflecting the variability in a process.
Assignable Cause
A specific, identifiable source of variation in a process, distinct from random variation and often indicating a need for corrective action.
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