haku: @indexterm COMPUTER AUDITS / yhteensä: 41
viite: 6 / 41
| Tekijä: | Seydoux, D. |
| Otsikko: | Piste d'audit, systemes d'information et BAFI (Auditing path, information systems) |
| Lehti: | Revue Francaise de Comptabilite
1992 : NR. 237, p. 75-79 |
| Asiasana: | COMPUTER AUDITS |
| Kieli: | fre |
| Tiivistelmä: | Auditing path is a rule whereby accounting systems should be so fashioned that the auditor can reconstruct all financial operations in their original order. Auditing path must be preserved by information systems too and the article describes how BAFI, the model information system used in France solves this problem. |
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