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094673 1 (1977-10-13)

handle is hein.gao/gaobaculj0001 and id is 1 raw text is: 



094673


          NEED FOR MORE AND BETTER COMPUTER AUDITING
                             BY
                   ELLSWORTH H. MORSE, JR.
      ASSISTANT COMPTROLLER GENERAL OF THE UNITED STATES
                          AT THE
                 FOURTH ANNUAL FALL SEMINAR
                           AND
                FIRST ANNUAL REGIONAL SEMINAR
                          OF THE
                NATIONAL CAPITAL AREA CHAPTER          y1414/ £z1
                   EDP AUDITORS ASSOCATION
                      WASHINGTON,  .C.

                      OCTOBER 13, 1977


     The technical challenges that face management officials

whose systems include electronic computers and their auditors

who must satisfactorily cope with those systems almost defy

descriptio.  gThe objectives sought have not changed--accurate

and prompt processing of data and production of usable and

useful information for operational and management control

purposes. D Tied in with these broad objectives is the need to

protect the security of processed information and prevent

fraud in any form.  )

     Auditors confronting such systemsjhave no real choice

but to be technically equipped to test the workings of the

management's information and control systems and to recommend

improvement or correction of any serious problems encountered--

actual or potential.

     These homely truths are easy for speechmakers to state.

But, achieving them is widely recognized as a most difficult



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