...Zabihollah Rezaee; Alan Reinstein As businesses increasingly use electronic data processing (EDP) techniques to process their accounting systems, auditors must gather critical information more efficiently. Such tools and techniques as electronic data interchange, the Internet and other modern...

... methodologies which, in principle, remain focused on the large bureaucratic paper‐based systems of the early 1950s. © MCB UP Limited 1992 Computer audit Electronic data interchange Electronic data processing End‐user computing Internal control 18 MANAGERIAL AUDITING JOURNAL 7,5 A s information...

... and risk and computer reliability, make up the circumambience under which auditors′, as well as management′s,assessments are brought to bear. © MCB UP Limited 1989 Audit Data processing Electronic data processing EVALUATING ASSET SAFEGUARDING AND DATA INTEGRITY IN THE EDP AUDIT by Avi...