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| Author: | Classe, A. |
| Title: | We will ask the questions |
| Journal: | Accountancy
1997 : OCT, Vol. 122:1250, p. 53-55 |
| Index terms: | AUDITING AUTOMATION COMPUTER SYSTEMS |
| Language: | eng |
| Abstract: | In the beginning, there was file interrogation. This was a breakthrough. Where auditors once had to pore over paper records to answer questions like "are they paying their bills?" the advent of computer systems meant that the question could more easily be answered by "interrogating" computer files. This wasn't particularly straightforward in the old mainframe days, when answering each questions necessitated writing a special program, either in a general language such as Cobol or using a specialised interrogation language. |
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