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NCJ Number: 67272 Find in a Library
Title: COMPUTERS AND AUDITING
Journal: DATAMATION  Volume:16  Issue:7  Dated:(JULY 15, 1970)  Pages:108-110,112-113
Author(s): H WEISS
Date Published: 1970
Page Count: 5
Format: Article
Language: English
Country: United States of America
Annotation: SPEAKERS FROM SIX LARGE PUBLIC ACCOUNTING FIRMS EXPLORED THE INTERFACE BETWEEN COMPUTERS AND AUDITING AT A 1969 CONFERENCE ATTENDED BY COMPUTER PROFESSIONALS AND AUDITORS.
Abstract: THE CONFERENCE PROVIDED A LOCATION FOR PEOPLE DOING ADVANCE WORK ON THE CONTROL AND AUDIT OF COMPUTER BUSINESS SYSTEMS AND WAS PLANNED TO OCCUR AT 18-MONTH INTERVALS. A PREVENTIVE AUDITING APPROACH WAS VIEWED AS NEEDED TO COPE WITH THE DEVELOPMENT OF COMPLEX AND VULNERABLE SYSTEMS. REAL-TIME SYSTEMS WERE NOT EXPECTED TO CHANGE THE AUDITOR'S OBJECTIVES OR STANDARDS BUT WOULD PROBABLY AFFECT AUDITING PROCEDURES. LESS INSPECTION OF DOCUMENTS AND MORE PROCEDURAL TESTING AND CURRENT OBSERVATION SHOULD OCCUR. RESULTS OF A COMPUTER SYSTEM REVIEW STUDY INDICATED THAT AUDITORS CAN WORK WITH COMPUTER SYSTEMS, GIVEN A MODEST AMOUNT OF SPECIAL TRAINING; THAT AUDIT TECHNIQUES CAN BE APPLIED TO REAL-TIME SYSTEMS; THAT AUTOMATIC FLOW-CHARTING SOFTWARE CAN BE EFFECTIVE; AND THAT EXTERNAL AUDITORS EXPECT TO WORK MORE CLOSELY WITH THE INTERNAL AUDITORS ON SUCH SYSTEMS. OTHER CONFERENCE TOPICS INCLUDED BACK-UP AND RECOVERY IN REAL-TIME BANKING; CONTROL, FALLBACK, AND RECOVERY IN A REAL-TIME RESERVATION SYSTEM; AUDITING AN ON-LINE DISTRIBUTION WAREHOUSE SYSTEM; AND AN AUDITING APPROACH USING A COMPUTER. THE DEVELOPMENT OF CORPORATE CONTROL STANDARDS, THE PROFITABILITY OF THE COMPUTER AS A BUSINESS INVESTMENT, COMPUTER TRAINING FOR AUDITORS, AND DATA SECURITY IN DATA PROCESSING SYSTEMS WERE ALSO DISCUSSED. (AOP)
Index Term(s): Audits; Computer abuse; Computer aided operations; Computer privacy and security; Computer related crime; Crimes against businesses; Data security
Note: REPORT ON THE 2D ADVANCED EDP AUDIT AND CONTROL CONFERENCE, NEW YORK (NY), OCTOBER 2-3, 1969
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=67272

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