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NCJ Number: 64578 Find in a Library
Title: COMPUTER SECURITY AND THE AUDITOR'S RESPONSIBILITY
Author(s): J L SARDINAS
Date Published: 1975
Page Count: 231
Sponsoring Agency: UMI Dissertation Services
Ann Arbor, MI 48106-1346
Sale Source: UMI Dissertation Services
300 North Zeeb Road
P.O. Box 1346
Ann Arbor, MI 48106-1346
United States of America
Type: Thesis/Dissertation
Language: English
Country: United States of America
Annotation: THIS DISSERTATION EXAMINES THE AUDITOR'S ROLE IN COMPUTER SOFTWARE SECURITY WITH THE AIM OF DEVELOPING PROCEDURES PERMITTING MORE EFFECTIVE AUDITS OF DATA PROCESSING FACILITIES AND IMPROVING INTERNAL CONTROL.
Abstract: THREE PHASES OF SOFTWARE SECURITY AND AUDITABILITY ARE SCRUTINIZED: (1) PREPROCESSING CONSIDERATIONS, (2) PROCESSING CONSIDERATIONS, AND (3) POSTPROCESSING CONSIDERATIONS. DISCUSSION CENTERS ON THE PROCESSING FUNCTION AND ESPECIALLY ON ITS OPERATING SYSTEMS AND DATABASE MANAGEMENT SYSTEMS. AN INTENSIVE SEARCH OF RELEVANT LITERATURE DRAWS INFORMATION FROM THE LITERATURE ASSOCIATED WITH THE ACCOUNTING PROFESSION AND THE COMPUTER SCIENCE DISCIPLINE. A NUMBER OF CASE STUDIES ARE USED TO DISCUSS THE ACTUAL ELECTRONIC DATA PROCESSING (EDP) AUDITING PROCEDURES UTILIZED BY MOST ACCOUNTING FIRMS. THROUGH DISCUSSIONS WITH PERSONNEL OF ACCOUNTING FIRMS AS WELL AS ONSITE VISITS THE STRENGTHS AND WEAKNESSES OF AUDITING PROCEDURES ARE EVALUATED. A CONCEPTUAL MODEL IS DEVELOPED DESCRIBING A 'SYSTEMS APPROACH' TO AUDITING. THE PROCEDURES CURRENTLY AVAILABLE TO THE EDP AUDITOR ARE REVIEWED, AND BACKGROUND INFORMATION REGARDING OPERATING SYSTEMS AND DATABASE MANAGEMENT SYSTEMS ARE PROVIDED. FINALLY, RECOMMENDATIONS INCLUDE THE SUGGESTION THAT OPERATING SYSTEMS AND DATABASE MANAGEMENT SYSTEMS BE 'HARDWIRED' (BECOME PERMANENTLY PROGRAMMED, INTEGRATED CIRCUITS) SO THAT THE PROGRAMMER CANNOT MODIFY SUCH SYSTEMS. TABULAR DATA, A FLOW CHART, AND A BIBLIOGRAPHY ARE INCLUDED. (WJR)
Index Term(s): Computer crime prevention measures; Computer related crime; Computer software; Crime Control Programs; White collar crime
Note: SPECIAL PRICES FOR ACADEMIC INSTITUTIONS PENNSYLVANIA STATE UNIVERSITY - DOCTORAL DISSERTATION
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=64578

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