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Assessing the reliability of computer-processed data.
Connect to full text Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- United States. Government Accountability Office
- Language:
- English
- Subjects (All):
- Electronic data processing--Reliability--Evaluation.
- Electronic data processing.
- Electronic data processing--Reliability--Handbooks, manuals, etc.
- Finance, Public--Data processing--Reliability--Evaluation.
- Finance, Public.
- Finance, Public--Data processing--Reliability--Handbooks, manuals, etc.
- Electronic data processing--Reliability.
- Genre:
- Handbooks and manuals.
- Physical Description:
- 1 online resource (ii, 55 pages) : illustrations
- Edition:
- External version 1.
- Other Title:
- At head of title: Applied research and methods
- Assessing data reliability
- Place of Publication:
- [Washington, D.C.] : U.S. Govt. Accountability Office, [2009]
- Summary:
- Computer-processed data from outside sources are often central to audit reports. While these data are simply another type of evidence to rely on, assessing them may require more technical effort than other types. Computer-processed data, resulting from computer processing or entering data into a computer system, can vary in form. They may be data in electronic files or tables in published reports, including paper copies. Intended to demystify the assessment of computer-processed data, this guide is consistent with the Yellow Book-- the 2007 Government Auditing Standards-- which defines generally accepted government auditing standards (GAGAS), and it replaces the 2002 Assessing the Reliability of Computer-Processed Data.
- Contents:
- Introduction
- Understanding data reliability
- Deciding whether a data reliability assessment is necessary
- Determining the extent of the assessment
- Planning a data reliability assessment
- Steps in the assessment
- Making the data reliability determination
- Including appropriate language in the report.
- Notes:
- Title from PDF title page (GAO, viewed July 27, 2009).
- "July 2009."
- Includes bibliographical references.
- "GAO-09-680G."
- OCLC:
- 427865420
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