What the Federal Government Is Doing About Auditing Computers
Highlights
The growth in the use of computers by Federal agencies in recent years has necessitated an increase in auditing of computers. Auditors at the Department of Defense, the largest computer user, were given some automatic data processing (ADP) training, but it was not considered very extensive. GAO work in auditing computers included reviews at various agencies of payrolls, Supplemental Security Income payments, computer crimes, requisitioning procedures, veterans' benefits, and other automated functions. Erroneous results were found in these systems because of poor data, poor programs, and lack of reviews. GAO made recommendations to correct some of these deficiencies, issued standards for audit of governmental organizations, and encouraged internal audit groups to do more in the field of computer audits. GAO has developed its own staff in dealing with computers through training programs and a diagnostic test for personnel.