Computer performance evaluation (CPE), a specialty concerned with the efficient use of computer resources, can be valuable to an auditor as a means for controlling data processing costs. CPE tools can be used by auditors to identify computer installations which use resources inefficiently or have more resources than necessary. Thus, auditors should be familiar with the tools and techniques of CPE. These tools include accounting data reduction programs, software monitors, program analyses/optimizers, hardware monitors, benchmark testing, and computer simulation. When presenting CPE data to management, the information should be put into terms that could be understood by all recipients.
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