The Auditors Study and Evaluation of Internal Control in EDP Systems (Book).

Puntos clave

• The aim is to evaluate internal control mechanisms within electronic data processing systems.
• Book review of core concepts and methodologies
• Analysis of auditor roles in evaluating internal controls
• Discussion of EDP system features relevant to auditing
• Highlights the importance of effective internal control in EDP systems
• Identifies common challenges faced by auditors
• Suggests best practices for evaluating internal controls