Assessing the Reliability of Computer-Processed Data (Superseded by GAO-20-283G)

GAO-09-680G: Published: Jul 1, 2009. Publicly Released: Jul 1, 2009.

Additional Materials:

Contact:

Nancy R. Kingsbury
(202) 512-2700
contact@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

This publication supersedes GAO-03-273G, Assessing the Reliability of Computer-Processed Data, October 2002. GAO published a guide to assist its auditing staff in ensuring the reliability of computer-based data. The guidance provides a flexible, risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement. The framework is built on (1) making use of all existing information about the data; (2) performing at least a minimal level of data testing; (3) doing only the amount of work necessary to determine whether the data are reliable enough for GAO's purposes; (4) maximizing professional judgment; and (5) bringing the appropriate people, including management, to the table at key decision points.

Mar 16, 2020

Dec 16, 2019

Oct 17, 2019

Aug 10, 2018

Jun 25, 2018

Mar 13, 2018

Jul 27, 2017

Dec 8, 2016

Looking for more? Browse all our products here