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NCJRS Abstract

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NCJ Number: 70099 Find in a Library
Title: Generalized Computer-Audit Programs
Journal: Journal of Accountancy  Dated:(January 1969)  Pages:54-62
Author(s): W T Porter
Date Published: 1969
Page Count: 9
Format: Article
Language: English
Country: United States of America
Annotation: The development and use of generalized computer-audit programs are examined, with particular emphasis on the Haskins and Sells audiotape system.
Abstract: Until recently, generalized computer-audit programs have been used to a limited extent. One approach has been the use of an industry program which is applicable to all clients in an industry. The best example is the brokerage audit where generalized audit programs have been used to perform standard audit procedures having to do with confirmation, margin computations, etc. The client's files are transferred to a standard format on magnetic tape. The conversion program is unique for each client having a different computer. The second approach is a generalized set of audit routines which can be useful for a variety of audit and management purposes and used on a restricted set of compatible computers meeting specified configuration requirements. Currently, the best and most promising example of this approach is the Haskins and Sells audiotape system, designed to be used by persons having no specialized knowledge of computers or programming languages. The system can be used on a wide variety of records interchangeably without any need for preparation of special programs for each type of application to be processed. The primary component of the system is auditape, a series of audit routines written in machine language which are executed through specification cards developed by the auditor. The system also includes an instruction sheet for computer operators, specification sheets, and an operating manual. The audiotape system has been used successfully in performing audit tasks and in clients' analysis of files for management purposes. Graphic and tabular data showing the operation of the system are provided.
Index Term(s): Audits; Computer software
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