The Study of EDP Auditing Environment

• Main Authors: Kung, Ling Chuan, 孔令娟
• Other Authors: Ming-Dar Hwang
• Format: Others
• Language: zh-TW
• Published: 1999
• Online Access: http://ndltd.ncl.edu.tw/handle/63797495610814241535

碩士 === 淡江大學 === 資訊管理學系 === 87 === As the government was moving for business automation of recent years, the use of computers was on the increase. Computerization provides business with quickness, efficiency and consistency, even though it may contains more complex mistakes or maladies then artificial operations. Since computers play such a large part in assisting us process data, it is important that their use be controlled. It is tried to develop an audit checklist to evaluate control of computer use in the study, and applied to investigate the current situation of EDP auditing environment in Taiwan. In addition, this study can provide auditors a deeper understanding about how to audit in computerized environment, also the security audit and field evaluation can be carried out quickly, effectively, and economically by in-house personnel. It will classify the companies into three levels and analysis possible risks of them.