Distinguish Between Internal Documentation and External Documentation as Types of Audit

question 42

Essay

Distinguish between internal documentation and external documentation as types of audit evidence. Give two examples of each. Which type is considered more reliable?

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Definitions:

Nuclear Fusion

Nuclear fusion is a reaction in which two or more atomic nuclei are combined to form one or more different atomic nuclei and subatomic particles, releasing significant amounts of energy.

Depleted Uranium

Uranium with a lower content of the fissile isotope U-235 than natural uranium, used in military projectiles and for shielding.

Nuclear Transmutation

The process by which the nucleus of one chemical element is changed into a nucleus of a different element, often by bombarding it with particles.

Pressurized Water Reactor

A type of nuclear reactor where water is used as both coolant and moderator, kept under high pressure to prevent it from boiling.