Audit Software

(redirected from EDP auditor)
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Audit Software

In accounting, any computer program that assists in keeping records and therefore makes records easier to evaluate in an audit.
References in periodicals archive ?
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.
* The EDP auditor. After the Equity Funding fraud in 1973, a new profession was developed to help solve the problem of computer crime, that of the electronic data processing (EDP) auditor.
The Information Systems Audit and Control Association (formerly the EDP Auditor's Association) and the Institute of Internal Auditors (see exhibit 1, this page) have publications that may help auditors develop the knowledge and understanding of computer systems needed for certain clients.
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.
Some characteristics of free recall of computer controls by EDP auditors. Journal of Accounting Research (Spring): 214-241.