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Assessing the Reliability of Computer-Processed Data

By General Accounting Office

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Book Id: WPLBN0000240609
Format Type: PDF eBook
File Size: 0.2 MB
Reproduction Date: 2005

Title: Assessing the Reliability of Computer-Processed Data  
Author: General Accounting Office
Volume:
Language: English
Subject: Government publications, Accountability in government, United States. General Accounting Office
Collections: Government Library Collection, Government Accountability Integrity Reliability Office Collection
Historic
Publication Date:
Publisher: United States General Accounting Office (Gao)

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Office, G. A. (n.d.). Assessing the Reliability of Computer-Processed Data. Retrieved from http://www.nationalpubliclibrary.info/


Description
Government Accountability Integrity Reliability Office Collection

Excerpt
Excerpt: Computer-processed data, often from external sources, increasingly underpin audit reports, including evaluations (performance audits) and financial audits. Therefore, the reliability of such data has become more and more important. Historically, computer-processed data have been treated as unique evidence. However, these data are simply one form of evidence relied on, although they may require more technical assessment than other forms of evidence. In addition, the very nature of the information system creating the data allows opportunities for errors to be introduced by many people.


 

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