Assessing the Reliability of Computer-Processed Data
OP-8.1.3: Published: Sep 1, 1990. Publicly Released: Sep 1, 1990.
GAO presented a guide to assist its auditing staff in ensuring the reliability of computer-based data. The guide focuses on: (1) how to assess reliability risk, understand system controls, and determine data testing requirements; (2) how to test data; (3) how to report on data reliability; and (4) a case study of the Stafford Student Loan Program to illustrate computer-based reliability.