Evaluating Internal Controls in Computer-Based Systems; Audit Guide

AFMD-81-76 Published: Jun 01, 1981. Publicly Released: Jun 01, 1981.

Highlights

A guide is presented to help auditors make a detailed review and evaluation of internal controls in computer-based systems. It is designed specifically for auditors who already have technical training in auditing automatic data processing systems.

Full Report

Full Report (295 pages)

Office of Public Affairs

Chuck Young

Managing Director

youngc1@gao.gov

(202) 512-4800

Topics

Auditing and Financial Management

Electronic data processingAuditing proceduresAuditing standardsData collectionInformation systemsSystems designData errorsSystem softwareDatabasesData communications