GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV.
Published: 1981
Total Pages: 86
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As the Federal Government becomes increasingly dependent on computers it is even more important for auditors to ensure that computer system controls are designed and operating properly; and that computer equipment, programs, personnel, and other resources are used efficiently, effectively, and economically. Past GAO reports recommended that audit organizations do more computer auditing. In addition, the Comptroller General of the United States has issued audit standards which outline government auditors' responsibilities to audit computer-based systems. Some audit organizations have conducted effective computer audits. However, many Federal audit organizations have neither recognized their computer audit responsibilities nor developed the skills to meet them. This report recommends actions every Federal agency should take to define, develop, and maintain appropriate computer audit capabilities.
