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AFMD-82-7 1 (1981-10-16)

handle is hein.gao/gaobabcnz0001 and id is 1 raw text is: 


BY THE COMPTROLLER GENERAL



Report To The Congress


OF THE UNITED STATES





Federal Agencies Still Need To Develop

Greater Computer Audit Capabilities





As the Federal Government becomes increasingly de-
pendent on computers it is even more important for au-
ditors to ensure that

    --computer system controls are designed and op-
    erating properly; and

    --computer equipment, programs, personnel, and
    other resources are used efficiently, effectively,
    and economically.

Past GAO reports recommended that audit organiza-
tions do more computer auditing. In addition, the Comp-
troller General of the United States has issued audit
standards which outline government auditors' respon-
sibilities to audit computer-based systems.

Some audit organizations have conducted effective
computer audits. However, many Federal audit organi-
zations have neither recognized their computer audit
responsibilities nor developed the skills to meet them.
This report recommends actions every Federal agency
should take to define, develop, and maintain appro-
priate computer audit capabilities.






                            U                                      116653



    -IccOUN'sl                                                      AFMD-82-7
                                                              OCTOBER 16, 1981

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