anchor: For example, an audit report on an entity's computerized information systems may contain significant findings that could relate to the financial audit if the entity uses such systems to process its accounting information.
positive: An audit report on an entity's computerized information systems, may for example contain significant findings that could relate to the financial audit if the entity uses such systems to process its accounting information.
negative: For example, if accounting information shows up on an entity's computerized information systems audit, it is a mistake in the system.