This publication is an auditor's introduction to computer performance evaluation (CPE). CPE is a specialty of the computer profession that concerns itself with the efficient use of computer resources. It can be valuable to the auditor because it provides a means for controlling data processing costs through measurement and evaluation of computer resource usage. Tools or techniques used to conduct these measurements include accounting data reduction programs, software monitors, program analyzers/optimizers, hardware monitors, benchmarks, and simulation.
The primary purpose of this publication is to acquaint the auditor with these tools and techniques and with methods of presenting technical CPE data to management so that the data clearly and convincingly supports recommended changes for improving computer performance.