Auditing with the Computer

Wayne S. Boutell

• Publisher: University of California Press
• Year: 2024
• Print ISBN: 9780520363328
• eBook ISBN: 9780520319837
• Edition: 1
• Topic: Commerce
• Subtopic: Audit

Auditing with the Computer examines the transformative impact of electronic data-processing (EDP) systems on modern auditing practices. This forward-looking book explores the challenges and opportunities posed by integrating computerized information systems into business operations. It highlights the growing tension between the efficient design of computer-driven systems and the need for robust control mechanisms, offering practical strategies for auditors to navigate this evolving landscape. The author traces the historical evolution of auditing theory, addresses the current demands of business information systems, and presents methodologies for adapting auditing practices to computerized environments. Through real-world observations, case studies, and survey data from practicing auditors, the book provides actionable insights into auditing in the digital age. Focused on both present challenges and future trends, the book advocates for leveraging computers as powerful tools in the auditing process. By introducing innovative approaches like computer-assisted audits and system-integrated controls, it shows how auditors can enhance efficiency and accuracy while maintaining professional standards. Accessible to professionals and students alike, Auditing with the Computer bridges traditional auditing practices with the realities of digital transformation, equipping readers to meet the demands of an increasingly computerized business world. This title is part of UC Press's Voices Revived program, which commemorates University of California Press's mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1965.

Table of contents

• Cover
• Title
• Copyright
• Contents
• I Introduction
• II The Business Information System
• III The Development Of The Business-Oriented Computer
• IV Auditing In A Changing Environment
• V Auditing Theory And Practice
• VI Auditing “Through The Computer”
• VII The Future Of The Business-Oriented Computer And Its Impact On Auditing Theory And Practice
• APPENDIX A Survey Questionnaire and Summary of Responses
• APPENDIX B Computer Audit Program for Test of a Factory Payroll
• APPENDIX C Computer Audit Program for the Test of an Order-billing System
• Bibliography