Selects two of the recent developments in information technology,and those expected in the near future, which suggest major advances inboth humancomputer and computercomputer communications. Explores theinternal control and auditing issues which surround two suchtechnologies enduser computing and electronic data interchangeone from each of these categories respectively. Notes the growth ofenduser computing, together with the need to balance control againstthe trust and creativity which it fosters. This implies the need for aless instrumental and more organizational approach to audit and control.Electronic data interchange provides the opportunity for the furtherdevelopment of paperminimal systems and the resulting legal, as well asaudit and control, problems are discussed. Concludes by suggesting thatthere may be a need for a review of audit methodologies which, inprinciple, remain focused on the large bureaucratic paperbased systemsof the early 1950s.
Managerial Auditing Journal – Emerald Publishing
Published: May 1, 1992
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