What Auditors Should Know about Data Processing |
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Page 147
... Utility programs 6 1.25 3.06 1 c . Operating system programs 2 6 1.12 3.47 1 H. Flowcharting software packages I. Data / record retrieval using 6 1.23 3.47 1 1 utility programs 1 4 .88 2.18 J. DBMS data / record retrieval 3 .66 1.94 K ...
... Utility programs 6 1.25 3.06 1 c . Operating system programs 2 6 1.12 3.47 1 H. Flowcharting software packages I. Data / record retrieval using 6 1.23 3.47 1 1 utility programs 1 4 .88 2.18 J. DBMS data / record retrieval 3 .66 1.94 K ...
Page 189
... Utility programs c . Operating system programs H. Flowcharting software packages I. Data / record retrieval using 3 1 966 1.17 3.77 1 .93 14.231 1.20 3.54 1 1 utility programs K. Parallel simulation 4 .91 2.00 J. DBMS data / record ...
... Utility programs c . Operating system programs H. Flowcharting software packages I. Data / record retrieval using 3 1 966 1.17 3.77 1 .93 14.231 1.20 3.54 1 1 utility programs K. Parallel simulation 4 .91 2.00 J. DBMS data / record ...
Page 205
... software packages G. Code review and comparison a . Application programs 1 3 .73 1.71 2 6 1.02 3.43 | 5 1.01 3.36 1 I 5 | 1.12 3.21 b . Utility programs c . Operating system programs H. Flowcharting software packages I. Data / record ...
... software packages G. Code review and comparison a . Application programs 1 3 .73 1.71 2 6 1.02 3.43 | 5 1.01 3.36 1 I 5 | 1.12 3.21 b . Utility programs c . Operating system programs H. Flowcharting software packages I. Data / record ...
Contents
Literature Review | 15 |
Methodology | 37 |
The Analysis of Survey Results | 49 |
Copyright | |
5 other sections not shown
Common terms and phrases
AICPA Application programs Assigned importance Audit Knowledge audit scope audit software Auditing Standards auditor data processing Computer configurations computer fraud computer systems consensus current technology computer Data base management Data entry data processing knowledge Data processing operations data/record retrieval DBMS Decision support techniques Delphi documents EBCDIC EDP Audit EDP system EEEEEEEEEEEEEEEEEEEEEE EEEEEEEEEEEEEEEEEEEEEEEEEEE 3.3 EEEEEEEEEEEEEEEEEEEEEEEEEEEEEE 3.0 EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE 2.1 Electronic funds transfer external audit experts external auditors files flowcharts functions Hardware related IIIIIIII IIIIIIIIIIIIIIIIII IIIIIIIIIIIIIIIIIIIIII IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII impact increasing information systems interfaces internal and external internal control Journal of Accountancy level of importance Major types operating concepts Operating system organizational oriented batch Phase procedures Processing Knowledge Areas processing knowledge requirements professional profiles Program logic Punched card accounting questionnaire Recovery/restart reports responsibility Shared Rationale Special structure sub-items survey results Systems development Systems development methodologies tracing software transactions understand and evaluate User Utility programs