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Program Review: Its Role in Computer Auditing

Managerial Finance

ISSN: 0307-4358

Article publication date: 1 January 1980

104

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

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MCB UP Ltd

Copyright © 1980, MCB UP Limited

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