Auditing: Principles and Techniques

Chapter 20

Auditing in an EDP Environment

CHAPTER OUTLINE

20.1 Introduction

20.2 General Approach to an EDP-based Audit

20.3 Computer Installation Review

20.4 Computer System Review

20.5 Approaches to EDP Auditing

20.6 Special Techniques for Auditing in an EDP Environment

20.1 INTRODUCTION

In recent years there has been a rapid development in the use of computers as a means of producing financial information. This development has created certain problems for the auditor in that although general auditing principles have not been affected, it is sometimes necessary to use specialised auditing procedures and techniques.

As a result of this, there has emerged from within the accounting profession a group of electronic data processing (EDP) audit ...