NCJ Number
65570
Date Published
1980
Length
220 pages
Annotation
THIS BOOK IS DESIGNED TO HELP MANAGERS AS WELL AS SPECIALISTS EVALUATE THE EFFICIENCY AND SECURITY OF THEIR DATA PROCESSING OPERATIONS THROUGH INSTITUTING ELECTRONIC DATA PROCESSING (EDP) AUDITS.
Abstract
FOR GENERAL MANAGERS, THE BOOK FOCUSES ON THE RISKS INHERENT IN THE USE OF COMPUTERS, FROM SIMPLE MISTAKES TO DELIBERATE FRAUD, AND ON WHAT CAN BE DONE TO MINIMIZE THESE RISKS WITHIN COST-EFFECTIVE LIMITS. FOR DATA PROCESSING MANAGERS, THERE ARE IDEAS AND SUGGESTIONS AS TO WHAT HIGHER-LEVEL MANAGEMENT AND AUDITORS LOOK FOR IN A DATA PROCESSING OPERATION. ALSO, RELEVANT INFORMATION AND SUGGESTIONS ARE PROVIDED FOR THOSE WHOSE PRIMARY INTEREST IS IN THE FIELD OF AUDITING. THE BOOK EXAMINES THE FIVE MAJOR SEGMENTS OF THE DATA PROCESSING FUNCTION: PREINSTALLATION ACTITIVIES, SYSTEM DEVELOPMENT, COMPUTER PROGRAM DEVELOPMENT, RAW DATA GENERATION AND DATA CONVERSION, AND COMPUTER CENTER OPERATIONS. EACH OF THESE FIVE SEGMENTS IS DISCUSSED IN A SEPARATE CHAPTER ALONG WITH SOME APPROPRIATE GOALS FOR THAT SEGMENT. ALSO DESCRIBED ARE THE MAJOR FUNCTIONS INVOLVED, SUGGESTED STANDARDS FOR THE ACTIVITY, RELEVANT DOCUMENTATION, THE MAJOR APPROPRIATE CONTROLS, AND THE AUDIT PROCESS FOR THAT SEGMENT. FINALLY, A NUMBER OF ADDITIONAL ISSUES (SYSTEM AND PROGRAM MAINTENANCE, SYSTEM STANDARDS, PROCEDURES AND CONTROLS, AND TIPS FOR GETTING AN AUDIT STARTED) ARE DISCUSSED IN THE LAST CHAPTER. INCLUDED IS A LIST OF ORGANIZATIONS WITH EDUCATIONAL PROGRAMS IN EDP AUDITING OR HAVING CERTIFICATION PROGRAMS FOR AUDITORS. A GLOSSARY OF IMPORTANT DATA PROCESSING TERMS, SUPPLEMENTARY READINGS, AND AN INDEX ARE APPENDED. (AUTHOR ABSTRACT MODIFIED-PRG)