Assessing Reliability of Computer Output: Audit Guide
AFMD-81-91
Published: Jun 01, 1981. Publicly Released: Jun 01, 1981.
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Highlights
An approach for complying with the GAO audit policy requirements is presented. Detailed procedures are included that should help auditors assess the reliability of computer-processed information.
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Electronic data processingAuditing proceduresAuditing standardsInformation systemsPayroll recordsData errorsLeave without payPay periodGovernment auditing standardsAuditors