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The Computer Journal 1960 3(1):10-11; doi:10.1093/comjnl/3.1.10
© 1960 by British Computer Society
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Problems of Auditing Computing Data: Internal Audit Practice and External Audit Theory

Section 1: Internal Audit

T. R. Thompson

Leo Computers Ltd., London, UK

These two paper discuss some of the auditing problems which are beginning to confront industry and commerce as computers take over the control of integrated data-processing systems. Under such control many of the manual safeguards against fraud will disappear. This change will affect the methods of external and internal audit. Some answers to the problems raised are provided in the papers, which were originally presented at the First Conference of The British Computer Society in Cambridge on 23 June 1959.


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