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Evaluating Internal Controls in Computer-Based Systems; Audit Guide [Superseded by AIMD-12.19.6]

AFMD-81-76 Published: Jun 01, 1981. Publicly Released: Jun 01, 1981.
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Highlights

A guide is presented to help auditors make a detailed review and evaluation of internal controls in computer-based systems. It is designed specifically for auditors who already have technical training in auditing automatic data processing systems.

Full Report

Full Report (295 pages)

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