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It can also be electronic, such as an electronic record of the hours worked by an employee, as entered into a company's timekeeping system through a smartphone. Examples of Source Documents Examples of source documents, and their related business transactions that appear in the financialrecords, are noted below.
The Importance of Regular Financial Audits Regular financial audits offer: Accuracy Check: Audits verify the accuracy and reliability of financialrecords, ensuring transparency. Identifying Risks: Audits help in identifying potential risks, fraud, or errors, mitigating future financial issues.
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