scholarly journals Introduction to Electronic Data Processing Equipment: Its Operation and Control

OR ◽  
1963 ◽  
Vol 14 (1) ◽  
pp. 94
Author(s):  
John S. Hampton ◽  
Robert V. Oakford
Keyword(s):  
Data Processing ◽  
Electronic Data Processing ◽  
Electronic Data ◽  
Processing Equipment ◽  
And Control

scholarly journals ANALISIS DAMPAK ELECTRONIC DATA PROCESSING DALAM PROSES AUDIT INTERNAL BAGI AUDITOR INTERNAL PT BANK SULUTGO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Reynaldi R. Mandagi ◽  
Sifrid S. Pangemanan ◽  
Heince R. N. Wokas
Keyword(s):  
Information Technology ◽  
Data Processing ◽  
Internal Audit ◽  
Electronic Data Processing ◽  
Computer Assisted ◽  
Accounting System ◽  
Similar Data ◽  
Audit Process ◽  
Electronic Data ◽  
And Control

Electronic Data Processing (EDP) is the use of automated methods for commercial data processing. As part of information technology, EDP performs repeated data processing of similar data with relatively simple forms of processing. Standar Profesional Akuntan Publik (SPAP) also emphasizes the need for auditor's understanding in examining a computer-based accounting system. This technique in Indonesian is known as Teknik Audit Berbantuan Komputer (TABK) or Computer Assisted Audit Techniques (CAATs) set forth in PSA No. 59 on Computer Assisted Auditing Techniques (SA Section 327). The method used in this study is a qualitative descriptive method by collecting and analyzing data and then drawing conclusions. The results obtained show that young auditors are more adaptable to the development of information technology, especially in conducting computerized internal audit and control. Impacts given in the audit process include increasing independence for internal auditors, providing accuracy and speed in managing data, and producing output from more accurate audit data processing. Impact on internal controls is to make the auditor perform internal control procedures after applying the EDP in the audit process to minimize the possibility of process errors, secure the program and data, and control the audit process to ensure that the audit has been properly implemented. The audit process using EDP is faced with several risks such as errors in data processing caused by human error, data loss caused by computer problems, and the computer used is exposed to the virus.Keywords : Analysis, Electronic Data Processing, Internal Audit

Some Aspects of Electronic Data Processing

1959 ◽  
Vol 15 (04) ◽  
pp. 273-294
Author(s):  
P. D. Johnson
Keyword(s):  
United Kingdom ◽  
Data Processing ◽  
Good Deal ◽  
Point Of View ◽  
Electronic Data Processing ◽  
Electronic Data ◽  
Processing Equipment ◽  
The United Kingdom ◽  
General Answer

The objects of this paper are to consider how a life office in the United Kingdom might approach the question of using electronic data processing equipment and to indicate some of the problems which will be encountered—without, I am afraid, supplying all the answers. There are in fact very few questions on this subject to which a general answer can be given. Although a good deal can be gained from exchanging information and ideas, it will ultimately be up to each individual office to solve its own particular problems.Many of the difficulties one meets in discussing this subject arise from the widely differing circumstances in the various offices. Each person naturally tends to approach the problem from the point of view of his own office, and consequently suggests different answers partly because he is considering different questions. I have therefore felt it desirable to limit the scope of the paper, and since there are important differences between the offices which transact industrial assurance and those which do not, I propose to confine my attention to the problems of an industrial/ordinary office. A further limitation is that group business is not discussed.

Tools of Airline Management

1965 ◽  
Vol 69 (649) ◽  
pp. 9-26 ◽  
Author(s):  
J. T. Dyment
Keyword(s):  
Data Processing ◽  
Electronic Data Processing ◽  
Electronic Data ◽  
Processing Equipment ◽  
On Line ◽  
Management Techniques

Summary:—Competition is too keen to permit Management to continue with methods satisfactory five or ten years ago and some typical modern tools of management are reviewed.The use of Electronic Data processing equipment (EDP) can be overdone but when used wisely it can be of tremendous help in enabling management to fulfil its responsibilities and to make good decisions. Many areas are reviewed where EDP has been used to advantage, including processes used for planning, marketing, maintenance, inventory, finance, personnel and on-line systems such as automatic reservations, teletype switching, etc. Although the examples represent modern airline management techniques they are also usable by many other industries.

A Discussion on the Use of Electronic Data Processing Equipment

1957 ◽  
Vol 120 (3) ◽  
pp. 291
Author(s):  
J. H. H. Merriman ◽  
D. T. Caminer ◽  
H. L. Barman ◽  
D. Evans ◽  
H. Durant
Keyword(s):  
Data Processing ◽  
Electronic Data Processing ◽  
Electronic Data ◽  
Processing Equipment
Sign in / Sign up

Export Citation Format

Share Document