Читать книгу See-Through Modelling - Dominic Robertson - Страница 69

Checking the model during the build and prior to delivery is a core part of modelling. This section on testing theory is divided into seven sections.

1 Ongoing modeller tests, performed during the component build process

2 Ongoing financial statement tests, carried out while compiling the financial statements or reviewing them for errors

3 Tests prior to delivery

4 End user actual update and re-forecast testing

5 Three fundamental financial statements checks

6 End user acceptance tests, carried out by the end user after delivery

7 Auditor tests, carried out during a professional model review process.