PEARLS in .NET
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Automatically creating objects and joins can either be a productivity booster or a nuisance. The usefulness of this process is very much dependent upon your data source and how closely aligned it is with the business terminology. When the data source is a data warehouse with conformed dimensions, I find automatic join creation more helpful than automatic object creation. Qualifications of the evidence provider The IS auditor needs to take into account the qualifications of the person providing evidence. This is particularly true when evidence is in the form of highly technical information, such as source code or database extracts. The quality of the evidence will rest partly upon the evidence provider s ability to explain the source of the evidence and how it was produced. Similarly, the qualifications of the auditor comes into play, as he will similarly need to be able to thoroughly understand the nature of the evidence and be familiar enough with the technology to be able to determine its veracity. Objectivity Objective evidence may be considerably more reliable than subjective evidence. An audit log, for instance, is quite objective, whereas an auditee s or auditor s opinion of the audit log is less objective. Timing The IS auditor needs to understand the availability of evidence in the systems being audited. Certain log files, extract files, debug files, and temporary files that may be of value during the examination of the system may be available only for short periods before they are recycled or removed. Often, intermediate files are not backed up or retained for long periods. When an IS auditor is tracing transactions through a system during substantive testing, she will need to understand early on what files or intermediate data should be retrieved so that she can later analyze the data after those intermediate files have been cycled out. NOTE The IS auditor needs to gain a thorough understanding of the sufficiency of evidence gathered using ISACA audit standards S6, Performance of Audit Work, and S14, Audit Evidence. I m sure you ve read a familiar warning on various product labels. It always advises you that, for best results, you should use some accessory whether batteries, paint brushes, or cooking ingredients that just happens to be made by the same company that made the product to which the advice is posted. And I m sure you regularly ignore such friendly advice. But don t, when it comes to printer paper. Italic Font Name Bold Underline Angle Superscript All Caps
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