What people are saying - Write a review
We haven't found any reviews in the usual places.
The Impact of Changing Technology
AICPA Pronouncements 7
SAS No 48 The Effects of Computer
218 other sections not shown
Other editions - View all
access control accounts payable accounts receivable accuracy application controls application programs application software appropriate areas assessment audit objectives audit risk audit software authorized backup batch changes computer crime computer operations computer systems control account control procedures control risk data base data files data processing DBMS designed determine documentation EDP audit EDP auditor effective employees 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 records reperformance responsible security controls selection software package specific spreadsheet standards substantive procedures substantive tests system development System Development Methodology system software terminal totals transactions trial balance unauthorized update vendor VTAM