haku: @indexterm COMPUTER AUDITS / yhteensä: 41
viite: 14 / 41
| Tekijä: | Friedberg, A. H. |
| Otsikko: | Audit process for data processing managers. |
| Lehti: | Journal of Systems Management
1987 : DEC, VOL. 38:12, p. 26-30 |
| Asiasana: | COMPUTER AUDITS DATA PROCESSING MANAGERS |
| Kieli: | eng |
| Tiivistelmä: | The techniques auditors follow in gathering enough evidence to establish confidence in the accounting records are called audit procedures, which, when taken together, are called an audit program. The audit process in an electronic data processing environment is: preliminary phase of the review, preliminary review assessment, general controls review, application controls review, reliance on electronic data processing controls, tests of compliance evaluation of electronic data processing controls, substantive tests. |
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