In what way(s) is the assessment of audit risk affected in terms of transaction trails and data?

1. What are the different classifications of CAATTs?

2. What advantages does an integrated test facility (ITF) have over a test data approach and how does it use test data?

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3. In what way(s) is the assessment of audit risk affected in terms of transaction trails and data?

4. Describe the requirements in terms of security concepts when referring to reliable accounting information.

5. Identify and briefly explain the general criteria to achieve appropriate accounting information processing in the case of e-business transactions.

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