Author: Nancy Kingsbury
Publisher: DIANE Publishing
ISBN: 1437919146
Category :
Languages : en
Pages : 57
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Book Description
Computer-processed data (CPD) from outside sources are often central to audit reports. Because assessing CPD requires more technical tests, it may seem that such data are subject to a higher standard of testing than other evidence. This is not the case. For ex., we apply the same tests of sufficiency and appropriateness that we apply to other types of evidence, but in assessing CPD, we focus on one test in the evidence standard -- appropriateness -- which includes validity and reliability, which in turn includes the completeness and accuracy of the data. This guide provides a flexible, risk-based framework for data reliability assessments that can be geared to the circumstances of each audit. Illus. This is a print on demand edition of an important, hard-to-find report.
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781985036888
Category :
Languages : en
Pages : 40
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Assessing the Reliability of Computer-Processed Data (Superseded by GAO-09-680G)
Author:
Publisher:
ISBN:
Category : Electronic data processing
Languages : en
Pages : 55
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Book Description
Computer-processed data from outside sources are often central to audit reports. While these data are simply another type of evidence to rely on, assessing them may require more technical effort than other types. Computer-processed data, resulting from computer processing or entering data into a computer system, can vary in form. They may be data in electronic files or tables in published reports, including paper copies. Intended to demystify the assessment of computer-processed data, this guide is consistent with the Yellow Book-- the 2007 Government Auditing Standards-- which defines generally accepted government auditing standards (GAGAS), and it replaces the 2002 Assessing the Reliability of Computer-Processed Data.
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781983924095
Category :
Languages : en
Pages : 60
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Assessing the Reliability of Computer-Processed Data (Supersedes GAO-03-273G)
Author: Sandra Senft
Publisher: CRC Press
ISBN: 1420065548
Category : Computers
Languages : en
Pages : 804
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Book Description
The headline-grabbing financial scandals of recent years have led to a great urgency regarding organizational governance and security. Information technology is the engine that runs modern organizations, and as such, it must be well-managed and controlled. Organizations and individuals are dependent on network environment technologies, increasing t
Author: United States. General Accounting Office
Publisher: U.S. Government Printing Office
ISBN:
Category : Business & Economics
Languages : en
Pages : 116
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Author: DIANE Publishing Company
Publisher: DIANE Publishing
ISBN: 9780788115899
Category :
Languages : en
Pages : 186
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Book Description
Examines the extent to which drug manufacturers charge more for the same products in the U.S. than abroad. Also, studied manufacturers' "factory prices" and identified the causes of any documented price differentials. Compares factory prices for the top 200 frequently dispensed prescription drugs sold in both the U.S. and the U.K. 7 charts and tables.
Author: United States. Department of Commerce. Office of Inspections and Program Evaluations
Publisher:
ISBN:
Category : Export controls
Languages : en
Pages : 248
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Book Description
Author:
Publisher: Lulu.com
ISBN: 0557182131
Category :
Languages : en
Pages :
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Book Description
Author:
Publisher: DIANE Publishing
ISBN: 1428974555
Category :
Languages : en
Pages : 52
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Book Description
