Citation Edit

General Accounting Office, Audit Guide for Reliability Assessment of Controls in Computerized Systems (Financial Statement Audits) (May 1, 1978) (full-text).

Overview Edit

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.

Ad blocker interference detected!

Wikia is a free-to-use site that makes money from advertising. We have a modified experience for viewers using ad blockers

Wikia is not accessible if you’ve made further modifications. Remove the custom ad blocker rule(s) and the page will load as expected.