Computer Auditing in the Executive Departments: Not Enough Is Being Done

Citation
General Accounting Office, Computer Auditing in the Executive Departments: Not Enough Is Being Done (FGMSD-77-82) (Sept. 28, 1977) (full-text).

Overview
Four major areas are of audit interest in automatic data processing (ADP), in addition to the usual task of verifying data.

These are: systems design and development, equipment acquisition, specific applications, and installation management. Benefits to be accrued from better controlled computer-based information systems include: savings, improved efficiency, and cost avoidance.

The GAO recommended that the head of each federal agency should require internal audit organizations to: (1) study the effect of ADP on agency operations, expenditures, and program accomplishments; (2) determine the extent to which computer activities need to be audited (both ongoing systems reviews and audits of specific aspects); (3) determine whether enough audit resources are available and, if not, get needed resources by training existing audit staff or hiring people with the necessary skills; (4) develop and carry out audits that will provide enough coverage to determine that resources are used efficiently, economically, and effectively; and (5) periodically review the internal audit coverage of computer-based information systems and adjust resource allocations accordingly. The Office of Management and Budget should monitor the progress of the agencies in these matters.