Research on Internal Controls and Auditing. Navy Financial Management Improvement Program. Volume 2

摘要

The purpose of this volume is to present the results of our research regarding the impact of the distributed system environment on internal controls. The discussion in this volume addresses general EDP procedures (e.g. environmental controls). General EDP procedures are concerned with overall organization, policies, procedures and controls which are common to all EDP applications. Because of the interrelated nature of application controls and the auditor's evaluation of internal controls, application controls will be considered in Task 4 of this project.