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1IIIIIIIIIIIIIIIIIIIIII accounting programs AICPA application programs Assigned importance audit knowledge audit scope audit software audit techniques auditing standards auditor data processing complexity Computer configurations computer fraud computer installation model consensus current technology computer curricula Data base management Data entry data processing knowledge Data processing operations DBMS Decision support techniques Delphi documentation EBCDIC EDP Audit EEEEEEEEEEEEEEEEEEEEEE Electronic funds transfer external audit experts external auditors files Flowcharting functions Hardware related identified increased information systems interfaces internal and external internal control Journal of Accountancy knowledge items lEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE 2.6 lEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE 2.3 level of importance Major types MANOVA model computer installation operating system organizational oriented batch Phase procedures Processing Knowledge Areas processing knowledge requirements professional program logic Punched card accounting questionnaire questions reports responsibility Shared Rationale Special structure sub-items survey instrument survey results Systems development tion tracing software transactions understand and evaluate User Utility programs vulnerability