A Standard for Auditing Computer Applications.

A Standard for Auditing Computer Applications, by William E. Perry, Auerbach Publishers, a division of Warren, Gorham & Lamont, 210 South Street, Boston, Massachusetts 02111, 1989, paginated by section, $125.

This work has been revised and expanded with new sections on planning the electronic data processing audit and dealing with systems under development. The first section provides a good overview of the data processing environment along with detailed questionnaires to help document the auditor's understanding of it. The author covers the various steps that should be followed in developing the EDP audit plan, including such issues as risk assessment. He also provides step-by-step guidance in auditing centralized EDP operations, including internal control tests, data integrity analysis, tests of computer security and procedures to document the results of the EDP audit. The various life cycles of systems under development are covered as well. Extensive practice aids are provided throughout the book. This is a quality publication by a well-known author that would be a valuable addition to the library of any practitioner who audits companies with centralized computer applications. It also would be of interest to internal auditors and DP managers.