Design a Computerized Audit System for an Accounts Receivable in EDP Environment

Date of Submission

1984

Document Type

Thesis

Degree Name

Master of Science in Accounting

Department

Accounting

Advisor

Laurence Rubenstein

LCSH

Electronic data processing--Accounting, Accounting--Data processing

Call No. at the Univ. of New Haven Library

AS 36 .N29 Acc. 1985 no.2

Abstract

Design A Computerized Audit System For An Account Receivable is a thesis submitted in partial fulfillment of the requirements for the degree of Master of Science in Accounting. This thesis will concentrate on EDP operations, define the EDP auditor, list his many job functions and responsibilities. Also, we show what kind of tools and techniques the EDP auditor uses, and how he goes about gathering information.

Finally, we develop a computerized audit system for an Accounts Receivable, comparing significant variances in account balances over several periods of time with potential risk areas in the future based upon given economic factors.

In order to achieve that, there will be four major objectives:

  • Audit objectives concerning existence, valuation cutoff, and compliance
  • Elements of Internal accounting control for Accounts Receivable
  • Audit procedures for gathering evidence
  • Developing Computer-Audit programs.

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