Suggest an Audit technique which can be used in many areas where information needs to be connected or verified without repeating content. It saves time during report drafting (just refer to Working Paper code instead of

Cross referencing (Audit technique) ; It is an audit technique used to compare and match data from different sources to ensure accuracy and completeness. Working papers should be prepared using the appropriate cross referencing. A cross reference from the Audit Procedures to the primary working paper provides a reference to where the work was performed. It is not necessary to cross refer all work papers to the Audit Procedures - only the primary work paper should be cross referred. The primary work paper will then contain cross-references to other, supporting working papers, which provide additional information regarding the audit procedures performed, results and conclusions reached. Cross-references should be used to refer information useful in more than one place or to other relevant information including the source of information, composition of summary totals, or other documents or examples of transactions. To encourage conciseness, documents/information only single copy of the working papers should be placed in working file for cross referencing.