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«Item type text; Dissertation-Reproduction (electronic) Authors DUNN, THURMAN STANLEY. Publisher The University of Arizona. Rights Copyright © is ...»

-- [ Page 16 ] --

Summary Generalized audit packages such as those discussed above are typically oriented to assisting the internal or external auditor in forming conclusions regarding the acuracy and integrity of systems and their data. The audit traditionally has taken place after the fact, usually including processing for a given period or as of a certain date. This approach assumes, to a large extent, that certain internal controls and audit trails exist. Given that the necessary audit trails do exist, enabling the auditor to track transactions or activities all the way through the system, a fairly precise analysis can be performed.

However, as indicated in Appendix A, many systems today with real-time,

–  –  –

Appendix A will be necessary to evaluate systems with inadequate or suspicious audit trails.

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".

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