Originally published: 1994,Auditing in a computer-based environmentProcessing controls.
Processing controls exist to ensure that all data input is processed correctly and that data ,BOUTELL, Auditing with the.
Computer (Berkeley: University of Cali- fornia Press, 1965, pp.
viii, 173, $5.00).
Electronic data processing systems in business.,Computer-assisted audit techniques (CAATs) that may be employed by auditors to test and conclude on the integrity of a client's computer-based accounting system ,Computer-assisted audit techniques (CAATs) that may be employed by auditors to test and conclude on the integrity of a client's computer-based accounting ,The purpose of this article is to provide guidance on following aspects of auditing in a computer-based accounting environment: Application controls, ,Through the automation of routine tasks, such as recalculations and data gathering, the auditor is able to devote more time to analyzing client data and evaluating the results of audit procedures.