| 摘要 |
<p>The invention provides a system and method for reducing and potentially eliminating the review of source documents by auditors to determine whether there is compliance of an audited subject area with a predetermined set of rules. The inventive system and method provides one or more questions directed to personnel that are familiar with the subject area being audited. It may be accompanied by cross-checking question and/or verification of the responses. The responses and cross-checks or verifications, if any, are compared for consistency and rule compliance. Where non-compliance is determined to exist, or where there is a question whether non-compliance exists, an audit alert is generated. This may be followed by evaluating the audit alert through a review of source documents, thereby eliminating the need for a review of source documents unless an audit alert is determined to exist, and limiting the review of source documents to documents relevant to the audit alert.</p> |
