PERT was developed to aid managers in controlling large, complex projects. PERT analysis includes probabilistic estimates of activity completion times. Three time estimates are made Optimistic, most likely, and pessimistic. The time estimates for an activity are assumed to approximate a beta probability distribution. PERT approximates the mean of the beta distribution by dividing the sum of the optimistic time, the pessimistic time, and four times the most likely time by six.

Input controls provide reasonable assurance that data received for computer processing have been properly authorized and are in a form suitable for processing, i.e., complete, accurate, and valid. Input controls also relate to rejection, correction, and resubmission of data that were initially incorrect.

The simple moving-average method is a smoothing technique that uses the experience of the past N periods (through time period t) to forecast a value for the next period. Thus, the average includes each new observation and discards the oldest observation. The forecast formula for the next period (for time period t+1) is the sum of the last N observations divided by N.

With regard to the e-commerce audit protocol in the area of fraud, the internal auditor should be alert for the following conditions:
Unauthorized movement of money e.g., transfers to jurisdictions where the recovery of funds would be difficult).
Duplication of payments.
Denial of orders placed or received, goods received, or payments made.
Exception reports and procedures, and effectiveness of the follow up.
Digital signatures: Are they used for all transactions Who authorizes them Who has access to them Protections against viruses and hacking activities history file use of tools).
Access rights Are they reviewed regularly Are they promptly revised when staff members are changed?
History of interception of transactions by unauthorized persons.