skip navigation

PUBLICATIONS

Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.

 

NCJ Number: 69948 Find in a Library
Title: Evaluating Internal Control in EDP (Electronic Data Processing) Audits
Journal: Journal of Accountancy  Volume:129  Dated:(February 1970)  Pages:31-38
Author(s): R C John; T J Nissen
Date Published: 1970
Page Count: 8
Format: Article
Language: English
Country: United States of America
Annotation: Examples of fund misappropriations dramatize the need for adequate internal controls and continual monitoring of Electronic Data Processing (EDP) Systems.
Abstract: Whether the audit is of a computer system or of a manual system, internal control is evaluated in terms of the same criteria; i.e., the controls must provide reasonable assurance that information is correctly processed and complete. To assure proper EDP function, the auditor should evaluate three major areas of internal control: organizational, administrative, and procedural. Auditors need expertise to prepare meaningful tests of the controls in the system; such expertise requires technical knowledge of equipment, programs, operations, and necessary controls for each. Audit tests of internal control and EDP audit trails are discussed. They include auditing around and through the computer, test-deck audits, 'packaged' programs, and unique programs for each client. Complex audit challenges in on-line, real-time, and integrated computer systems are detailed. The author recommends EDP audit specialists as necessary staff for public accounting firms. Thirteen footnotes are provided.
Index Term(s): Audits; Information processing; Records management
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=69948

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.