Citation[]
General Accounting Office, Government Operations: The Modern EDP Environment's Impact on Internal Controls and Auditing, 18 GAO Rev., Issue 3 (Summer 1983).
Overview[]
The problems associated with internal controls and auditing of electronic data processing systems were discussed in this article. The GAO reported on new audit methods that shift emphasis from people and procedures to the software of operating systems and database management and that require auditors to become involved in systems design and development.