This means examining evidence for all items in the procurement records without getting immersed in the details of the computerized information system. This approach saves time, improves accuracy in processing transactions. Conversely, once an application is programmed to process an item incorrectly, then it processes exactly as programmed indefinitely. However, major frauds and error or system failures should be picked up in the assets and liabilities verification
e.g. if processing of sales is incorrect, verification of debtors can uncover the error. Also an analysis of gross profit margins will help discover any errors in sales. This approach is suitable for small businesses but largely unsuitable for large scale entities.