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Author Rittenberg, Larry E. ♦ Litecky, Charles R.
Source ACM Digital Library
Content type Text
Publisher Association for Computing Machinery (ACM)
File Format PDF
Language English
Subject Keyword Edp audit ♦ Computer management ♦ Foreign corrupt practices act ♦ Computer control
Abstract The Foreign Corrupt Practices Act of 1977, coupled with growing demands for corporate accountability, have forced both auditors and computer administrators to evaluate computer based controls. Computer administrators can benefit from both a knowledge of an auditor's approaches to evaluating controls and his/her recommendations for control improvements. Here, a survey of the control evaluation practices and desirable control features identified by computer auditors is presented, along with recommendations to ease the burden of the auditor's review. The authors' suggestions should ease the tasks of internal control analysis and of preparation for possible public reports on an organization's system of internal control.
Description Affiliation: Univ. of Missouri, Columbia (Litecky, Charles R.) || Univ. of Wisconsin, Madison (Rittenberg, Larry E.)
Age Range 18 to 22 years ♦ above 22 year
Educational Use Research
Education Level UG and PG
Learning Resource Type Article
Publisher Date 2005-08-01
Publisher Place New York
Journal Communications of the ACM (CACM)
Volume Number 24
Issue Number 5
Page Count 8
Starting Page 288
Ending Page 295

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Source: ACM Digital Library