Audit Guide for Reliability Assessment of Control In Computerized Systems (Financial Statement Audits)

Citation
General Accounting Office, Audit Guide for Reliability Assessment of Controls in Computerized Systems (May 1, 1978) (full-text).

Overview
This report detailed procedures to help the auditor quickly evaluate internal controls in computer systems that produce financial statement information. This evaluation helps the auditor determine: (1) the degree and type of risks run in relying on computer-produced financial information; and (2) what additional audit tests are needed to minimize such risks.