Alt Title

A comparative analysis of Haskins and Sells' "Auditape"; Peat, Marwick, Mitchell and Co.'s "System 2170"; and Alexander Grant and Company's "Audassist" computer audit systems

Publication Date

1972

Document Type

Dissertation/Thesis

First Advisor

Kieso, Donald E.

Degree Name

M.S. (Master of Science)

Department

Department of Accountancy

LCSH

Electronic data processing--Auditing

Abstract

During the 1960's the large national public accounting firms in the United States developed a tool to assist in the audit of computerized accounting systems. These audit tools, developed independently by each of the firms, are called "generalized computer audit systems." This study is a comparative analysis of three of the generalized computer audit systems: Auditape (Haskins & Sells), Audassist (Alexander Grant & Company), and System 2170 (Peat, Marwick, Mitchell & Co.). The three systems are compared relative to the following factors: purpose, staff training, computer configuration, data conversion of client's files, capabilities of each system's routines, use of forms, organization on-the-job, and an illustrative audit case for each system. The information obtained from this comparison disclosed that Auditape is generally ranked superior to the other two due to its decentralized organization and its sophisticated statistical routines. Audassist and System 2170 excel in their use of a flexible computer audit language which is an improvestent over Auditape's checklist approach.

Comments

Includes bibliographical references.||Includes illustrations.

Extent

viii, 142, 19 pages

Language

eng

Publisher

Northern Illinois University

Rights Statement

In Copyright

Rights Statement 2

NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.

Media Type

Text

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