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Examining internal or external records or documents that are in paper form, electronic form or other media is known as?

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abhaydwive123

5-7 The types of procedures and their definitions are as follows. (1) Inspection of records or documents consists of inspection of internal and external records or documents on paper, electronic or other media.

External evidence is considered more reliable than internal evidence because it is in the hands of both the client and another party. This means acceptance of the information and conditions contained in the document.

Internal documents are records created and kept within a company. Documents are used to support organizational processes. Examples of internal documents include employee time cards and timesheets, production schedules, purchase requisitions, receipt reports, sales orders, and disposal approvals.

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