Computer Auditing and Controlled Accessibility

Automated systems offer a potential for unprecedented reliability in the control of information processes. Increased emphasis must be given to the design of internal controls to assure the effectiveness of computerized systems. Several important points concerning the design of the control network are: the consequences of an error, the point in the processing operation at which an error can be introduced, and the means for preventing, detecting, and correcting input errors. Auditor participation in design efforts of the automated system is the responsibility of computer systems analysts and programmers. Auditors can aid in systems design. The concurrent audit, or the on-line audit, is an innovative alternative to the traditional after-the-fact audit. Advanced systems have already changed the nature of the audit. The auditor must keep abreast of system changes and assure that the changes are made in accordance with prescribed procedures. In short, the auditor must consider himself a user of and learn to live with the system throughout its cycle.