A Simulation Approach to Data Processing Controls

Authors

  • James A. Heintz
  • John H. Myers

Abstract

The audit of computerized accounting systems is a topic of growing importance today in both graduate and undergraduate auditing courses. Fortunately, this growth in importance has been accompanied by a significant increase in the amount of literature available to introduce students to relevant computer auditing concepts. Yet, there remains a need to augment largely descriptive materials with opportunities to learn by doing. In order to make the computer lecture materials more meaningful, at Indiana University we have developed a data processing computer problem for classroom use. The problem employs a payroll processing program to provide students hands- on experience with data processing controls, test decks, and flowcharting.

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Published

1975-03-13