Program Review: Its Role in Computer Auditing

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.

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Year of publication:	1980
Authors:	Earl, Michael J.
Published in:	Managerial Finance. - MCB UP Ltd, ISSN 1758-7743, ZDB-ID 2047612-7. - Vol. 5.1980, 2, p. 188-199
Publisher:	MCB UP Ltd

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Type of publication:	Article
Type of publication (narrower categories):	review-article
Language:	English
Other identifiers:	10.1108/eb013446 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014940534