Searching records;

CPA-Quantitative-Analysis-Section-4 BLOCK RELEASE

This is a fact-finding technique that involves perusing through literature or documents to gain a better understanding about the existing system. Examples of documents that are perused include sales orders, job descriptions, existing systems documentation, management reports, procedure manuals, organization structure charts, trade journal, etc.

Searching is best used when:

o The analyst needs to have a quick overview of the existing system.
o The information required cannot be obtained through any other technique.

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