Evaluating asset safeguarding and data integrity in the EDP audit

Avi Rushinek, Sara Rushinek

Research output: Contribution to journalArticlepeer-review


Top management, as well as some middle managers, are simply too far removed from their computer operations to be actually assured that computer costs are in line with required results. Consultants and auditors are usually brought in to report to corporate management on the strengths and weaknesses of its installed electronic data processing systems. Management, though eager to cut costs while improving services, rarely have the fresh viewpoint or the qualified staff needed to correlate asset safeguarding and data integrity to cost-effectiveness and data security. The analysis and design of internal control systems make up the focus point for data collection, data quality and computer reliability which are symmetrical to the present value of the ongoing system. The auditors' decisions are based on how well an organisation is safeguarding assets and maintaining data integrity and are still assessed by determining the accuracy of the auditors' judgements in relation to their findings.

Original languageEnglish (US)
Pages (from-to)3-6
Number of pages4
JournalManagerial Auditing Journal
Issue number2
StatePublished - Feb 1 1989

ASJC Scopus subject areas

  • Business, Management and Accounting(all)
  • Organizational Behavior and Human Resource Management
  • Economics, Econometrics and Finance(all)


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