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Special Publications: Guide for Evaluating Automated Systems

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Report Type Reports and Testimonies
Report Date March 1, 1977
Report No. 095106
Subject
Summary:

Guidelines are presented to provide the auditor with a structured approach for evaluating an automated or computerized system. This system approach places primary emphasis on determining the reliability of the automated system, including the information and reports it produces. The guidelines contain audit procedures for reviewing a complete system, including an evaluation of controls and detailed conformance testing.

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