SYSTEM-BASED AUDIT
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WHAT WE DO:
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A systems-based audit approach is a method where the audit process relates to a client's internal controls. With this internal audit approach, you rely on the client's internal control systems to perform the audit.
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For this to be possible, it must be established that the client's internal control systems are appropriate and sufficient. Therefore, this approach adopts an opposite strategy to audits compared to the procedural audit approach.
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