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Increasing responsibility and professionalism for EDP auditing in the 1980's

Increasing responsibility and professionalism for EDP auditing in the 1980's Increasing Responsibility and Professionalism for EDP Auditing in the 1980's Martin L. Bariff Weatherhead School of Management Case Western Reserve University The following report was extracted from the April i, 1980 10K filing of Fernwood Central Rail Road to the Securities and Exchange Commission. We have examined the data processing systems control report of Fernwood Central Rail Road Company for the year ended December 31, 1979. Our examinations were conducted in accordance with generally accepted data processing auditing standards and accordingly included such tests of data processing processes and records and other such data processing auditing procedures we considered necessary in the circumstances. The objective of this examination was to provide reasonable assurance that the asserted data processing controls and procedures were operational at the time of examination and consistent with management's risk policy, and that management procedures for reviewing data processing control status throughout the year were adequate. Our examination of the program maintenance process and change control procedures of the Massachusetts Regional Train Control Center revealed material departures from generally accepted data processing principles. This weakness presents a significant threat to the integrity of train control operating software and the public interest. In our opinion, the http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png ACM SIGSAC Review Association for Computing Machinery

Increasing responsibility and professionalism for EDP auditing in the 1980's

Bariff, Martin L.
ACM SIGSAC Review , Volume 1 (1) – Dec 31, 1981
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Publisher
Association for Computing Machinery
Copyright
Copyright © 1981 by ACM Inc.
ISSN
0277-920X
DOI
10.1145/1317419.1317421
Publisher site
See Article on Publisher Site

Abstract

Increasing Responsibility and Professionalism for EDP Auditing in the 1980's Martin L. Bariff Weatherhead School of Management Case Western Reserve University The following report was extracted from the April i, 1980 10K filing of Fernwood Central Rail Road to the Securities and Exchange Commission. We have examined the data processing systems control report of Fernwood Central Rail Road Company for the year ended December 31, 1979. Our examinations were conducted in accordance with generally accepted data processing auditing standards and accordingly included such tests of data processing processes and records and other such data processing auditing procedures we considered necessary in the circumstances. The objective of this examination was to provide reasonable assurance that the asserted data processing controls and procedures were operational at the time of examination and consistent with management's risk policy, and that management procedures for reviewing data processing control status throughout the year were adequate. Our examination of the program maintenance process and change control procedures of the Massachusetts Regional Train Control Center revealed material departures from generally accepted data processing principles. This weakness presents a significant threat to the integrity of train control operating software and the public interest. In our opinion, the

Journal

ACM SIGSAC Review – Association for Computing Machinery

Published: Dec 31, 1981

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