6）物理检查（Physical audit） 在软件验收前，要对软件进行物理检查，以验证程序和文档已经一致并已做好了交付的 准备。
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physical configuration audit 物理配置审核 ; 物理配置检查 ; 物理配置审计 ; 实体型态稽核
PCA Physical Configuration Audit 物理配置审核
PCA A Physical Configuration Audit 物理配置审核
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There are 3 ways for accounting control: basic control, diversing core control and physical control, Internal audit is part of internal control, and also the control of internal control as well.
会计控制的途径有三个：基础控制、牵核控制和实物控制。 内部审计既是内部控制的一个不可或缺的组成部分，又是对内部控制的控制。
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The one that was losing at audit because he had two sets of books (yes, actually two physical sets of books) and kept getting confused?
FORBES: My Best Tax Advice Ever, Part IV: Don't Lie to Me
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