Information Technology: What Every Auditor Should Know About Computer Information Systems

Citation
General Accounting Office, Information Technology: What Every Auditor Should Know About Computer Information Systems (June 1986) (not available online).

Overview
The GAO provided auditors with an overview of current computer information systems to assist them in understanding a company's operations. The [[GAO found that: (1) information systems operations must be coordinated with various business activities; (2) human errors, omissions, and malicious acts by computer hackers and dishonest employees threaten data integrity; (3) electronic data processing (EDP) auditors safeguard software, trace computer transactions, review the systems development life cycle, and monitor adherence to administrative policy to limit the opportunity for unauthorized access to a system; and (4) EDP auditors must be knowledgeable about financial and technical applications as well as related security controls.