M. Com. (Computer Auditing) / Please refer to full text to view abstract

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"The purpose of this paper is to make an analysis of the acceptability of electronic data processing system information to the independent auditor as a basis for reliance thereon in expressing an opinion regarding the financial statements under examination"--Introduction. / Typescript. / "August, 1958." / "Submitted to the Graduate Council of Florida State University in partial fulfillment of the requirements for the degree of Master of Science." / Advisor: Finley E. Belcher, Professor Directing Paper. / Includes bibliographical references (leaves 40-42).

M.Com. (Computer Auditing) / Please refer to full text to view abstract

M.Com. (Computer Auditing) / The implementation of EDI into South Africa business has only started in the recent past. The main reason for this is the fact that the huge benefits in terms of faster processing of business transactions, reduced costs of processing and the formation of strategic business alliances with key business partners, is only now being accepted by management. The other reason is due to the fact that large, commercially operated Value Added Networks (VANs) have only been in existence in this country during the last two years. The primary objective of this short dissertation can be summarised as follows: a) To provide a brief overview of the developments which are currently taking place in South Africa in the Electronic Data Interchange (EDI) environment and the Value Added Network (VAN) environment; b) To highlight how EDI is currently being implemented in South Africa; c) To develop a simplistic framework of key information systems controls which an auditor should consider when evaluating the information systems at a client; and d) To apply this controls framework to the EDI and VAN environments in order to derive lists of the information systems controls which should be reviewed by the auditor when their client makes use of an EDI VAN.

M.Com. / In recent years large organisations that developed mainframe application software in-house are now purchasing software packages to replace these applications. These advanced packages incorporate a high level of integration and include security and control features to ensure that the integrity of input, processing, output and storage are maintained. Computer auditors are required to evaluate these advanced packaged software to ensure that the security and control features are adequate and comply with organisational standards. Furthermore, they must ensure that the integrity of information systems programs and data are maintained ...

published_or_final_version / Business Administration / Master / Master of Business Administration

M.Com. / The proliferation of computers and the advances in technology introduced a number of new and additional management and control considerations. The inherent complexity of these environments has also increased the need to evaluate the adequacy of controls from an audit perspective. Due to the increasing use of database management systems as the backbone of information processing applications and the inherent complexities and diversity of these environments, the auditor is faced with the challenge of whether and to what extent reliance may be placed on the data contained in these databases...

Typescript (photocopy). / Digitized by Kansas Correctional Industries

M.Com. (Accounting) / Please refer to full text to view abstract