Auditing and The Computer

M Oien


The Independent Study here abs·i:racted was written under the direction of Professor Lyle Steinmeier and approved by Professor R. D. I

This study presents some of the auditing problerns which have arisen because of the use of computers in modern business, and some of the possible solutions

The advent of the computer into the a ccounting field has had many affects of the field of auditing . The result is that auaiting methods must be adjusted to meet the changes that have been brought about by the computer

The two basic methods of auditing a computer installation are auditing around and auditing through the computer. These methods are discussed with emphasis on procedures used

The conclusions presented in this study are not to be taken as hard and fast rules because there are none as of yet. It is intended to make the reader aware of the problems he faces and the alternative solutions he may choose from