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139494 1 (1989-01-01)

handle is hein.gao/gaobacwcv0001 and id is 1 raw text is: INSIDE: 74-02-45 The Need for Automated Support, Expert Audit Support Software, The Microcomputer as an Audit Tool, Introducing Microcomputer Technology, The Impact of Microcomputers Microcomputers in Auditing Frederick Gallegos PAYOFF IDEA. Microcomputers have provided EDP audi- tors with access to productive methods and techniques to help them accomplish their work. The use and application of microcomputers has led to greater productivity and improved audit quality, given that an appropriate level of planning and training has taken place. This article dis- cusses how microcomputers can be used effectively in the EDP auditing environment and what steps should be taken to successfully adopt and apply this technology. PROBLEMS ADDRESSED The application of microcomputers to the EDP auditing process should be used to solve the following audit problems: * The inability to effectively capture, sort, and analyze information. * The inability to minimize the auditor's time in performing the repe- titious tasks associated with financial scheduling. * The low productivity and quality associated with manual tasks. Senior management should adopt an orderly approach to integrate this technology into the daily operations of the auditing function. THE NEED FOR AUTOMATED SUPPORT EDP auditing involves a complex and iterative investigatory process that includes the collection of data from a variety of sources. Tests and reviews are performed to establish patterns or conditions for subsequent information gathering. This methodological process is exploratory in nature, and each step of the way could trigger an unanticipated new direction. The objective of EDP auditing is to determine the relevance of the data and make recommendations for improvement. Auerbach Publishers EDP Auditing © 1989 Warren, Gorham & Lamont, Inc.

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