Examlex
The same internal control objectives apply to manual and computer-based information systems.
Artificial Differences
Discrepancies or variations that result from inconsistent application of rules or criteria, not reflecting true differences.
Technical Feasibility
An assessment of whether a proposed technology or project can be implemented with existing technical resources and how it can meet the requirements of the project.
Development Expenditures
Costs incurred in the design, implementation, and testing of new products or processes, which may be capitalized or expensed, depending on their nature and future benefit.
Straight-Line Method
A technique for calculating depreciation or amortization that uniformly distributes the cost of an asset across its lifespan.
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