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Information Management: Assessing the Reliability of Computer-Processed Data

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Report Type Reports and Testimonies
Report Date Oct. 1, 2002
Report No. GAO-03-273G
Subject
Summary:

GAO published a guide to assist its auditing staff in ensuring the reliability of computer-based data. The guidance provides a flexible, risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement. The framework is built on (1) making use of all existing information about the data; (2) performing at least a minimal level of data testing; (3) doing only the amount of work necessary to determine whether the data are reliable enough for GAO's purposes; (4) maximizing professional judgment; and (5) bringing the appropriate people, including management, to the table at key decision points.

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