Читать книгу See-Through Modelling - Dominic Robertson - Страница 91

 The updated and tested model now goes for audit where a reputable firm of model auditors review both the integrity and usability of the new model according to a set specification.

 This phase is important for the lenders as it creates an audit trail between the financial close model and the new operating model.

 This phase validates the logic that has been built and asks a whole series of questions about the model logic that the builder has to respond to – these are called queries and are normally categorised:

 Actual error, Potential error, Formatting/label query, Clarification, Numerical assumption, Information.