General Accounting Office, Audit Guide for Reliability Assessment of Controls in Computerized Systems (Financial Statement Audits) (May 1, 1978) (full-text).
This report detailed procedures to help the auditor quickly evaluate internal controls in computer systems that produce financial statement information. This evaluation helps the auditor determine: (1) the degree and type of risks run in relying on computer-produced financial information; and (2) what additional audit tests are needed to minimize such risks.
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