（1977）The Roles of Internal and External Auditors in Auditing EDP Systems.pdfVIP

THE ROLES OF INTERNAL AND EXTERNAL AOOITORS IH AUOmNO EOP SYSTEMS The increasing complexity 2 The development and implementation of more sophisticated audit techniques by in- of data processing systems ternal audit departments . 3 Increased internal audit review of major calls for new approaches computer program changes . 4 Increased internal audit attention to the to EDP auditing. general data processing control environment . These developments indicate the potential for substantial benefits to be received from by Larry E. Rittenberg and Gordon B. Davis greater internal and external audit coopera- tion in complex EDP environments . This Internal audits of complex computer systems article reports on a research study which in- require internal auditors who are computer vestigated the EDP audit function in the in- audit specialists. This philosophy is followed ternal audit departments of 39 major cor- by an increasing number of internal audit porations . departments. They have added specialized Research Methodology EDP audit sections staffed by auditors quali-