What Auditors Should Know about Data Processing |
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