Designing and implementing a computerized audit

From: The Secured Lender | Date: May 1, 1996| Author: | Copyright information

With the availability of low-cost Windows-based, multidimensional spreadsheet applications there is no longer a reason for an auditor to perform a manual field examination. Windows-based spreadsheets have become so easy to use, and can produce such a high quality of output, that no field auditor should be without them. Moreover, the efficiency gained from applying even a basic set of computerized workpapers and reporting will more than offset the costs of hardware, software and training.

Not long ago designing and building a computerized audit package was both difficult and costly. Only the ...

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