Assessing the Reliability of Computer-Processed Data PDF
By:Nancy Kingsbury
Published on 2011-04 by DIANE Publishing
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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.
This Book was ranked at 31 by Google Books for keyword Governmental Accounting.
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Book which was published by DIANE Publishing since 2011-04 have ISBNs, ISBN 13 Code is 9781437919141 and ISBN 10 Code is 1437919146
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