The Modern EDP Environment's Impact on Internal Controls and Auditing
Published: Jan 01, 1983. Publicly Released: Jan 01, 1983.
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Highlights
The problems associated with internal controls and auditing of electronic data processing systems were discussed in this article, which appeared in the GAO Review, Vol. 18, Issue 3, Summer 1983. GAO reported on new audit methods that shift emphasis from people and procedures to the software of operating systems and database management and that require auditors to become involved in systems design and development.