Auditing Study Report.
Abstract
The purpose of this study was to review the state-of-the-art of auditing and control techniques applied to computerized information systems, particularly large-scale logistics information systems, and to present the findings as a basis for planning and organizing a research and development effort covering real-time software auditing and conventional process auditing of logistics information systems. The basic problem motivating this study is undue depletion of government assets caused by gross inefficiencies resulting from erroneous computerized recordkeeping, by assets being misappropriated through possible misuse of the computer, or by some combination of the two. The erroneous processing results may be caused by a combination of varied deficiencies, including incorrect input processing and latent computer program faults. The objective of the auditing techniques under discussion in this report is to determine, on an ongoing basis, whether system controls are operating effectively to detect, deter, prevent or correct erroneous processing results -- whether from hardware failure, software deficiencies, inadvertent error, or intentional misuse.
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 29, 1980
- Accession Number
- ADA089345
Entities
People
- Broadus King
Organizations
- System Development Corporation