made up of the two primary keys in the table that it is
linking.
computer-assisted audit techniques (CAATs) (286) Automated
scripts that can be used to validate data, test controls, and
enable substantive testing of transaction details or account
balances and generate supporting evidence for the audit.
continuous auditing (253) A process that provides real-time
assurance over business processes and systems.
continuous data (188) One way to categorize quantitative
data, as opposed to discrete data. Continuous data can take
on any value within a range. An example of continuous data
is height.
continuous monitoring (253) A process that constantly
evaluates internal controls and transactions and is the chief
responsibility of management.
continuous reporting (253) A process that provides real-time
access to the system status and accounting information.
customer relationship management (CRM) system (54) An
information system for managing all interactions between
the company and its current and potential customers.
D
Data Analytics (4) The process of evaluating data with the
purpose of drawing conclusions to address business
questions. Indeed, effective Data Analytics provides a way
to search through large structured and unstructured data to
identify unknown patterns or relationships.