EDP and the AuditorAmerican Management Association, 1966 - 47 Seiten USA. Collection of articles on the effect of EDP systems on the work of the auditor (accountant) - includes one article on computer terminology for the auditor, three case studies of techniques in auditing EDP installations ((1) physical inventories, (2) payrolls, (3) expense analysis), and an article on records maintenance and the legal aspects. |
Inhalt
COMPUTER TERMINOLOGY FOR THE AUDITOR | 3 |
THE IMPACT OF EDP ON AUDITING By Kenneth G Cadematori | 12 |
PHYSICAL INVENTORIES | 20 |
Urheberrecht | |
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Häufige Begriffe und Wortgruppen
Accounts Payable application audit staff audit steps audit trail auditor calculations changes COBOL Code company's EDP computer audit program Computer Printout-Payroll computer system control total count cards data processing department data processing equipment deductions detailed developed disks drum EDP equipment EDP specialists EDP systems effective electrical impulses electronic Employee Control Employee Name Employee Number Employee Title EXHIBIT external auditor's final inventory Forms W-2 gram Guideline input instructions internal controls inventory record invoices keypunch machine language magnetic spots magnetic tape manually manufacturer master cost tape master tape matched with Payroll ment obtained operating program output devices overtime Payroll Bureau Payroll Master payroll register performed period perpetual inventory personnel prepared printed printouts prior problem provides punched cards punched-card puter selected voyages serial numbers sort storage unit stored summary Tape Compare techniques test counts tion transactions updated work-in-process