What question did this study set out to answer?

The aim is to review existing literature on auditing techniques for EDP systems and their implications for auditors.

A Survey of Techniques for Auditing EDP-Based Accounting Information Systems.

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This literature review evaluates auditing techniques in EDP systems, suggesting improvements for future research.

The aim is to review existing literature on auditing techniques for EDP systems and their implications for auditors.
Conducted a literature review of existing auditing techniques in EDP systems.
Examined similarities and differences in the development of EDP-auditing techniques.
Related findings to auditors' professional responsibilities and practices.
Included new approaches to EDP-auditing involving system design and software standardization.
Identified key similarities and differences in EDP auditing techniques.
Highlighted historical development trends in EDP auditing.
Presented new methods that could enhance EDP auditing practices.

Cash et al. (1977) studied this question.

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