the next stage. The American Institute of Certified Public Accountants is also currently producing its own version. Professional institutes should be taking a more proactive stance in providing guidance to their members rather than their more usual late reactive stance.
DOS as an audit tool
β Scribed by John Mitchell
- Publisher
- Elsevier Science
- Year
- 1991
- Weight
- 733 KB
- Volume
- 1991
- Category
- Article
- ISSN
- 0960-2593
No coin nor oath required. For personal study only.
β¦ Synopsis
In practice, however, even the best equipped and most diligent auditor may find himself in the position of either not having these tools available, or not being able to use them, for one reason or another, on the target machine. Under these circumstances the auditor has to make do with the tools provided within the machine's operating system.
The operating system used by the IBM PC range and compatible machines is primarily intended to aid the running of other applications on the hardware. As with its larger mainframe cousins, however, DOS contains a number of facilities that can be used by the auditor. This article concentrates on DOS basics and describes how the auditor should prepare himself for the audit.
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