Handbook of EDP Auditing, Volume 1 |
Contents
The Impact of Changing Technology | 1-1 |
An Integrated CAAT Solution? | 1-2 |
AICPA Pronouncements | 2-1 |
Copyright | |
162 other sections not shown
Common terms and phrases
access control account balances accounts payable accounts receivable accuracy application programs application software appropriate areas assessment audit objectives audit risk audit software authorized backup batch changes complete computer crime computer operations computer systems control account control procedures control risk data base data files data processing DBMS designed determine disk documentation EDP audit EDP auditor effective ensure entered entry environment errors evaluation example financial statements functions hardware identify implementation input installation integrated internal auditors internal control inventory invoices ledger mainframe maintenance manual master file data microcomputers minicomputer on-line organization overview flowchart passwords payroll performed personnel production programmed procedures purchase records reperformance responsible security controls selection specific spreadsheet standards substantive procedures substantive tests system development System Development Methodology system software terminal totals transactions trial balance unauthorized update vendor VTAM