Data Management and the Auditor
Gerald Vinten
(Lecturer, City University Business School, Deputy Editor, Managerial Auditing)
332
Abstract
How should auditors cope with their data? A data management approach is urged, resting on statistical principles and putting a premium on simplicity. An example is used to show how quite a simple inspection and presentation of primary data, allied to basic statistical measures, can often provide a path to reliable interpretation. There are some golden rules in this field and the good auditor should know them.
Keywords
Citation
Vinten, G. (1987), "Data Management and the Auditor", Managerial Auditing Journal, Vol. 2 No. 2, pp. 23-25. https://doi.org/10.1108/eb017593
Publisher
:MCB UP Ltd
Copyright © 1987, MCB UP Limited