ADVANCED EDP SYSTEMS

THE DEVELOPMENT OF COMPUTER BASED INFORMATION SYSTEMS IS TAKING PLACE AT A RAPID RATE. DATA-PROCESSING TECHNOLOGY LINKED WITH COMMUNICATIONS TECHNOLOGY RESULTS IN SOPHISTICATED INFORMATION SYSTEMS AVAILABLE TO MANY USERS. MOST OF THE ACTIVITIES WITHIN A BUSINESS ENTERPRISE WILL EVENTUALLY INTERACT WITH A COMPUTERIZED SYSTEM. ADVANCED COMPUTER SYSTEMS WILL HAVE A DIRECT IMPACT ON THE INFORMATION USED BY MANAGEMENT TO ESTABLISH SYSTEMS, STRATEGIES AND POLICIES. IT MAY BE NECESSARY TO DEVELOP HARDWARE AND ESPECIALLY SOFTWARE THAT IS 'TAMPER FREE.' FURTHER RESEARCH IS REQUIRED TO DEVELOP SOLUTIONS TO SUCH PROBLEMS AS ARE RAISED BY COMPUTER USE. AUDITOR'S INVOLVEMENT IN SYSTEMS DESIGN WILL BECOME MORE IMPORTANT. INTEGRATED TEST FACILITIES AND COMPUTER TO COMPUTER CONFIRMATION AND TAGGING OF COMPUTER TRANSACTIONS ARE STEPS TOWARD A SOLUTION. AUDIT SOFTWARE TECHNIQUES NEED TO BE DEVELOPED EXPANDING SUCH PROCEDURES.