Accounting Systems and the Electronic Data Processing Function

Abstract

Introduction Today's auditor is facing a rapidly changing environment. As a result, the field of auditing is constantly adding new disciplines. One of these new areas is Electronic Data Processing (EDP). Many accounting systems are stored on computer‐readable media resulting in the loss of an audit trail. The auditor must now audit through as well as around the computer. The auditor is accepting this new challenge by acquiring new skills.

Citation

Rushinek, A. and Rushinek, S.F. (1985), "Accounting Systems and the Electronic Data Processing Function", Management Decision, Vol. 23 No. 4, pp. 35-44. https://doi.org/10.1108/eb001383