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The researchers also found an EDP auditor's educational background could influence the strength of knowledge structures: EDP auditors with more traditional accounting education exhibited enhanced control-objective structure while auditors with greater computer training showed enhanced transaction flow structure.
According to Jamie, an EDP auditor oversees computer systems already in use.
Mair the fourth most influential person among pioneers of information systems auditing in a study published by The EDP Auditor Journal, while his 1972 book, "Computer Control & Audit," was voted the second most influential book.
The text's greatest strength is the practical assistance provided for the EDP auditor, especially for new EDP auditors who are still becoming familiar with the exposures in each area and the control solutions available to them.
Singleton coauthored the book "Managing the Audit Function" and has published numerous articles on auditing and information technology, such as Sarbanes-Oxley and fraud, in publications such as "The EDP Auditor Journal/Information Systems Control Journal", "EDPACS", "The Journal of End User Computing", "The Journal of Corporate Accounting and Finance", "The Cooperative Accountant", "International Business Schools Quarterly".
EDP auditors are concerned, in part, with the accuracy of computer input and output as this accuracy relates to the possibility of financial impropriety, security leaks, or fraud.
Gerberick is the recipient of Recognition of Service, Certificate of Appreciation, and Distinguished Achievement awards from ACM, LA/ACM, IIA; EDP Auditors, and Los Angeles City Schools.
The problem with EDP auditors is that they must have extensive controls built into the data processing systems in order to perform their job.