Citation Edit

General Accounting Office, Information Technology: What Every Auditor Should Know About Computer Information Systems (June 1986) (not available online).

Overview Edit

The GAO provided auditors with an overview of current computer information systems to assist them in understanding a company's operations. The GAO found that: (1) information systems operations must be coordinated with various business activities; (2) human errors, omissions, and malicious acts by computer hackers and dishonest employees threaten data integrity; (3) electronic data processing (EDP) auditors safeguard software, trace computer transactions, review the systems development life cycle, and monitor adherence to administrative policy to limit the opportunity for unauthorized access to a system; and (4) EDP auditors must be knowledgeable about financial and technical applications as well as related security controls.

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.