Assessing the reliability of computer-processed data.

Computer-processed data from outside sources are often central to audit reports. While these data are simply another type of evidence to rely on, assessing them may require more technical effort than other types. Computer-processed data, resulting from computer processing or entering data into a com...

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Bibliographic Details
Corporate Author:	United States. Government Accountability Office
Format:	Government Document eBook
Language:	English
Published:	[Washington, D.C.] : U.S. Govt. Accountability Office, [2009]
Edition:	External version 1.
Subjects:	Electronic data processing > Reliability > Evaluation. Electronic data processing > Reliability > Handbooks, manuals, etc. Finance, Public > Data processing > Reliability > Evaluation. Finance, Public > Data processing > Reliability > Handbooks, manuals, etc.
Online Access:	https://purl.fdlp.gov/GPO/FDLP601

Description
Summary:	Computer-processed data from outside sources are often central to audit reports. While these data are simply another type of evidence to rely on, assessing them may require more technical effort than other types. Computer-processed data, resulting from computer processing or entering data into a computer system, can vary in form. They may be data in electronic files or tables in published reports, including paper copies. Intended to demystify the assessment of computer-processed data, this guide is consistent with the Yellow Book-- the 2007 Government Auditing Standards-- which defines generally accepted government auditing standards (GAGAS), and it replaces the 2002 Assessing the Reliability of Computer-Processed Data.
Item Description:	Title from PDF title page (GAO, viewed July 27, 2009). "July 2009." "GAO-09-680G." Electronic resource.
Physical Description:	1 online resource (ii, 55 pages) : illustrations
Bibliography:	Includes bibliographical references.