COMPUTER AUDITING AND EVALUATING ACCOUNTING SOFTWARE.

Research output: Contribution to journalArticlepeer-review

Abstract

This paper is an up-to-date revision and extension of a prior work on code review, test data and code comparison. The objectives of code review has not changed significantly, but the methods today require the auditor to be proficient in using the computer and to have a more detailed knowledge of the system being tested. Code review involves the auditor reading program source code listings to determine whether unauthorized code exists and to generate hypothesis about potential errors in the logic. One of the earlier techniques used is called desk-checking. This procedure is a human-error detection process. In a desk check, the auditor reads a program, checks it with respect to an end list, and/or 'walks through' testing data of the program.

Original languageEnglish (US)
Pages (from-to)29-49
Number of pages21
JournalAdvances in modelling & simulation
Volume1
Issue number3
StatePublished - Dec 1 1984

ASJC Scopus subject areas

  • Engineering(all)

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