This thesis describes research that was conducted into the potential of modeling the activities of the Data Processing Department as an aid to the computer auditor. A methodology is composed to aid in the evaluation of the Internal Controls, particularly the General Controls relative to computer processing. Consisting of three major components, the methodology enables the auditor to model the presumed activities of the Data Processing Department against the actual activities, as recorded on the Operating System Log. The first component of the methodology is the construction and loading of a model of the presumed activities of the Data Processing Department from its verbal, scheduled, and reported activities. The second component is the generation of a description of the actual activities of the Data Processing Department from the information recorded on the Operating System Log. This is effected by reducing the Operating System Log to the format described by the Standard Audit File concept. Finally, the third component in the methodology is the modeling process itself. This is in fact a new analysis technique proposed for use by the EDP auditor. The modeling process is composed of software that compares the model developed and loaded in the first component, with the description of actual activity as collated by the second component. Results from this comparison are then reviewed by the auditor, who determines if they adequately depict the situation, or whether the models description as specified in the first component requires to be altered, and the modeling process re-initiated. In conducting the research, information and data from a production installation was used. Use of the ‘real-world’ input proved both the feasibility of developing a model of the reported activities of the Data Processing Department, and the adequacy of the operating system log as a source of information to report the departments actual activities. Additionally, it enabled the involvement and comment of practicing auditors. The research involved analysis of the effect of EDP on the audit process, structure of the EDP audit process, data reduction, data structures, model formalization, and model processing software. Additionally, the Standard Audit File concept was verified through its use by practising auditors, and expanded by the development of an indexed data structure, which enabled its analysis to be conducted interactively. Results from the trial implementation of the research software and methodology at a production installation confirmed the research hypothesis that the activities of the Data Processing Department could be modelled, and that there are substantial benefits from the EDP auditor in analysing this process. The research in fact provides a new source of information, and develops a new analysis technique for the EDP auditor. It demonstrates the utilization of computer technology to monitor itself for the audit function, and reasserts auditor independence by providing access to technical detail describing the processing activities of the computer.

Thesis (M.S. in computer engineering)--Washington State University, December 2007. / Includes bibliographical references (p. 54-58).

Thesis (M.Sc.)--York University, 2003. Graduate Programme in Computer Science. / Typescript. Includes bibliographical references (leaves 224-226). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL:http://gateway.proquest.com/openurl?url%5Fver=Z39.88-2004&res%5Fdat=xri:pqdiss&rft%5Fval%5Ffmt=info:ofi/fmt:kev:mtx:dissertation&rft%5Fdat=xri:pqdiss:MQ99307

Thesis (M.E.)--University of Florida, 2001. / Title from first page of PDF file. Document formatted into pages; contains viii, 71 p.; also contains graphics. Vita. Includes bibliographical references (p. 69-70).

Thesis (M.S.)--University of Florida, 2000. / Title from first page of PDF file. Document formatted into pages; contains ix, 41 p.; also contains graphics. Vita. Includes bibliographical references (p. 39-40).

Thesis (M. Sc.)--University of Alberta, 2009. / Title from PDF file main screen (viewed on Nov. 27, 2009). "A thesis submitted to the Faculty of Graduate Studies and Research in partial fulfillment of the requirements for the degree of Master of Science, Department of Computing Science, University of Alberta." Includes bibliographical references.

Thesis (M.S.)--Worcester Polytechnic Institute. / Keywords: schema change; batch; concurrent; data warehouse maintenance; parallel. Includes bibliographical references (p. 72-74).

Thesis (Ph. D.)--Naval Postgraduate School, 2002. / Thesis advisor(s): Valdes Berzins, Luqi, William Kemple, Mikhail Auguston, Nabendu Chaki. Includes bibliographical references (p. 231-240). Also available online.

Thesis (M.S. in computer science)--Washington State University, December 2009. / Title from PDF title page (viewed on Feb. 9, 2010). "School of Electrical Engineering and Computer Science." Includes bibliographical references (p. 92-94).

Thesis (M.S.)--University of Florida, 2000. / Title from first page of PDF file. Document formatted into pages; contains ix, 41 p.; also contains graphics. Vita. Includes bibliographical references (p. 39-40).