Description
Book SynopsisAuditing with the Computer examines the transformative impact of electronic data-processing (EDP) systems on modern auditing practices. This forward-looking book explores the challenges and opportunities posed by integrating computerized information systems into business operations. It highlights the growing tension between the efficient design of computer-driven systems and the need for robust control mechanisms, offering practical strategies for auditors to navigate this evolving landscape. The author traces the historical evolution of auditing theory, addresses the current demands of business information systems, and presents methodologies for adapting auditing practices to computerized environments. Through real-world observations, case studies, and survey data from practicing auditors, the book provides actionable insights into auditing in the digital age. Focused on both present challenges and future trends, the book advocates for leveraging computers as powerful tools in the
