Black Box Logging
In addition to the aforementioned three components, the black box audit log file is also an important part of continuous auditing. This file can be viewed as an extension of the existing practice of documenting audit activities in manual or automated work papers. A black box log file is a read-only, third-party controlled record of the actions of auditors. The objective of black box logging is to protect a continuous auditing system against auditor and management manipulations.
Read more about this topic: Continuous Auditing
Famous quotes containing the words black and/or box:
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—Catherine Drinker Bowen (1897–1973)
“Come children, let us shut up the box and the puppets, for our play is played out.”
—William Makepeace Thackeray (1811–1863)