Standard for Auditing Computer Applications

Standard for Auditing Computer Applications (SACA) offers a detailed, practicable methodology for auditing computer applications. The process that may be required in an automated environment can differ significantly from those used in the old manual environment. The methodology and practices presented in this source offer a practical approach to the auditor with limited data processing skills. It is also a valuable source of information for audit management, aiding in the development of audit plans and programs, in assigning staff, and in increasing audit productivity. SACA is designed to help the auditor evaluate controls in an automated environment, identify system vulnerabilities, and collect and examine the new forms of evidence. The computer itself as an audit tool is stressed-specifically, the use of computer audit software or the equivalent as a data base management query language. SACA is a large, loose-leaf format product that is supplemented with articles twice a year. Each supplement is devoted to a single audit topic, enhanced by appropriate illustrations, including checklists, forms, and workpapers. The workpapers from the main volume and the supplements are also contained on a diskette.