Evaluating Asset Safeguarding and Data Integrity in the EDP Audit

Studies in the area of evaluating asset safeguarding and data integrity have usually dealt with evidential evaluation procedures and the judgement decisions taken by the auditors during initial and subsequent audits. The qualities, measures and techniques of asset safeguarding and data integrity when examined jointly relate a degree of concern for cost‐effectiveness considerations, internal controls and the effects of making global judgements using piecemeal evidence. The design of the appropriate internal control system, combined with the impact of proper data security and risk and computer reliability, make up the circumambience under which auditors′, as well as management′s, assessments are brought to bear.