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A financial tester is the software tester concerned with the way data flows through a transactional system. This data should have a start point and have a method by which to track the data through its different states (offers, rates, exchange, commissions, etc.). This testing should be carried out in a controlled environment, using this technique it is possible to pin point several areas that may have been overlooked due to the nature of the transactions that have been processed.
In general a Financial Tester should have a good understanding of financial information and understand reconciliation methodologies, as these are key in this role for data validation.