The Auditor

Abstract

Throughout the lengthy history of the auditing profession, which can be traced back to 4000 BC, the primary objective has remained the same: the need to confirm that records are complete, accurate and verifiable. The increasing complexity of processing and communications systems has naturally increased the difficulty of achieving this objective. Transaction processing and transfer take place at breathtaking speeds. Changes to data and programs take place very quickly, often destroying historical data, in some cases without providing paper backup. In this environment the auditor will find it difficult to verify the integrity of corporate databases and software using manual techniques.