A STUDY INTO THE ISSUES, PROBLEMS AND PROSPECTS OF COMPUTERISED AUDIT SYSTEMS
INTRODUCTION Auditing through the computer can be described as accessing, analyzing and reporting the electronic data file in its electronic state with the objective of ensuring that it conforms to operational control requirement.The culmination of the effort of the environment, hardware, software security etc according to Nancy Joy (1977) is the electronic data file and it is this data file that answers important questions (like how is the business faring)?Ability ...
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