Training E.D.P. auditors
β Scribed by Nuri Bar-Hava
- Publisher
- Elsevier Science
- Year
- 1981
- Tongue
- English
- Weight
- 414 KB
- Volume
- 4
- Category
- Article
- ISSN
- 0378-7206
No coin nor oath required. For personal study only.
β¦ Synopsis
Formal education of Auditors doas not include E.D.P. Auditing. Therefore special train@ schemes should be provided. Theoretically, E.D.P. Auditors can come from two orights: either as Auditors or as E.DS!,speciaBsts (ht Israel E.D.P. people usually do not move into E.D.P. Auditing). Generally, the training should have three parts: (1) General auditing, (2) E.D.P. knowledge, and (3) Auditing E.D.P. SyBtMflS, For Auditors the training can concentrate on the two last parts. This is a 325 hour, one-year course, designed in combination by: the Ismel Institute of Productivity (Govemment), the Institute of Auditors and C.P.A., and the Institute of Internal Auditors.The course is composed of three sections: (1) E.D.P. techniques -appreciation, (2) How to audit E.D.P. systems, and (3) Supervised field work., The largest difficulty for Auditors is to overcome the 'fear Itarrier" toward the computer. Two' tools may help: Exercises on the Institute's computer and some supervised field work, done by groups of students in computer installaiions. E.D.P. auditing training in the future should go four ways: 1) Introduction of E.D.P. auditing into Universities. 2) Multistage trahling. 3) Promoting the profession 4) Cultivating an adequate climate for auditors with cooperadon of management and E.D.P. professionals.
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