Para 2.1.18 — MSO

2.1.18 System analysis: This involves the identification of anomalous items within an account balance rather than a macro level analysis of the balance itself. The approach would be to scan or analyse individual entries in transaction listings so as to locate unusual entries or abnormalities. This procedure may be fruitfully used during the execution stage. However, since it may involve scrutiny of numerous transactions, it may be time consuming if performed manually. If the data is computerized, use of appropriate auditing software could significantly aid the adoption of this procedure.