The best way to prevent such errors is to reconcile census data with payroll data item by item, and CPAs should advise the plan sponsor to make sure that the individual who undertakes this duty gets proper training.

Trickle down: how Sarbanes-Oxley reaches pension plans of private ... by Severo, Pat / California CPA

For instance, we created a data item in the query called Order Profit, which is obtained by multiplying Profit Per Unit by (*) Quantity.

When querying databases, you've got to ask the right question by Hunton, James E. / Journal of Accountancy

All information is immediately transmitted to the central database upon entry of each individual data item.

WIRELESS, HANDHELD CAPABILITY INTRODUCED WITH DATATRAK EDC FOR ... by EDP Weekly's IT Monitor

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