Program Review: Its Role in Computer Auditing
Abstract
Program review, or program audit, is becoming an accepted technique in computer auditing. This paper describes the technique and examines whether it has a legitimate role in both external and internal audit work. A program review methodology is suggested and user experience is reported and analysed. It is suggested that internal auditors in particular may value program review and are relatively well placed to exploit it.
Citation
Earl, M.J. (1980), "Program Review: Its Role in Computer Auditing", Managerial Finance, Vol. 5 No. 2, pp. 188-199. https://doi.org/10.1108/eb013446
Publisher
:MCB UP Ltd
Copyright © 1980, MCB UP Limited