The Weight of the Evidence · Chapter 16

Part Four · Doing the Work

Machines That Read Everything

Data analytics, automated tools and emerging technologies. What they change about selection and testing, what EU law now requires of them, and the two things they cannot do however good they get.

Classic traps from this chapter

  1. Use of the single integrated IT system is voluntary. Article 36(2)(d) says so. An option making it mandatory for all is wrong.
  2. Article 36(11) obliges the Commission to use automated tools “where appropriate”, not in every control and audit.
  3. Testing the whole population removes sampling risk, not data risk. A complete test of unreliable data is a confident wrong answer.
  4. Analytical procedures can never be the only technique used. Reasonable assurance requires a combination.

Chapter 16 in full

The traps above are how this chapter ends. The chapter itself works the material through first — the reasoning, the sources with their article and paragraph numbers, check-yourself questions with the reasons under them, and flashcards for retrieval practice.

The Weight of the Evidence is the PassEPSO study book for the field-related test of EPSO/AD/428/26: 536 pages in 27 chapters, PDF and EPUB.

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