Audit Guide for Assessing Reliability of Computer Output

Over half of all General Accounting Office audits now involve computers or computer output. The auditor is responsible for making an appropriate examination to insure that computer output is reliable, consistent with its use in a GAO report. To help the auditor make an appropriate examination, GAO developed this reliability assessment guide to be consulted as soon as the auditor determines that the reliability of computer output is important in accomplishing assignment objectives.