Citation Edit

General Accounting Office, Information Technology: The Audit Function in the Automatic Data Processing System, GAO Rev. (Spr. 1966) (full-text).

Overview Edit

The purpose of this article is to examine the impact of computer oriented data processing systems on the audit function as performed by financial auditors upon whom third party reliance is placed. The technical complexity of computer systems raises questions as to how the auditor can gain sufficient competence to perform his function which itself is being modified by the powerful tools of the computer world.

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