Performance management systems need to not only measure performance but also provide information on the source of any performance deficiencies

What is a charitable deduction?

A) A deduction from the cash value to a qualified charitable organization B) A deduction from the taxable estate to a church C) A deduction from the taxable estate to a qualified charitable organization D) A deduction from the gross estate to a qualified charitable organization

Parallel simulation is used primarily to test internal controls over the client's IT systems, whereas the test data approach is used primarily for substantive testing

Indicate whether the statement is true or false