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DOCUMENT RESUME
03680 - [B2794022]
Computer Auditing in the Executive Departments: Not Enough Is
Being Done. FGMSD-77-82; B-115369. September 28, 1977. 22 pp.
3 appendices (52 pp.),
Report by Elmer B. Staets, Comptroller General.
Issue Area: Automatic Data Processing: Quality of ADP Products
(108) ; Internal Auditing Systems: Sufficiency of Federal
Auditors and Coverage (201).
Contact: Financial and Genqral Management Studies Div.
Budget Function: Miscellaneous: Automatic Data Processing
(1001).
Fcur major areas are of audit interest in automatic
data processing, in addition to the usual task of verifying
aata. These are: systems design and development, equipment
acquisition, specific applications, and installation management.
Benefits to be accrued from better controlled ccmputer-based
information systems include: savings, improved efficiency, and
cost avoidance. Recommendations: The head of each Federal
agency should require internal audit organizations to: (1) study
the effect of automatic data processing on agency operations,
expenditures, and prcgram accomplishments; (2) determine the
extent to which computer activities need to be audited (both
ongoing systems reviews and audits of specific aspects); (3)
determine whetn-r enough audit zescurces are available and, if
not, get needld resoorces by training existing audit staff or
hiring people with the necessary skills; (4) develop and carry
out audits that will provide enough coverage to determine that
resources are used efficiently, economically, and effectively:
and (5) peric-ically review the internal audit coverage of
computer-based information systems and adjust resource
allocations accordingly. The Office of Management and Budget
should monitor the progress of the agencies in these matters.
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