TITLE

Assessing the Reliability of Computer-Processed Data: GAO-03-273G

PUB. DATE
October 2002
SOURCE
GAO Reports;10/1/2002, p1
SOURCE TYPE
Government Document
DOC. TYPE
Article
ABSTRACT
GAO published a guide to assist its auditing staff in ensuring the reliability of computer-based data. The guidance provides a flexible, risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement. The framework is built on (1) making use of all existing information about the data; (2) performing at least a minimal level of data testing; (3) doing only the amount of work necessary to determine whether the data are reliable enough for GAO's purposes; (4) maximizing professional judgment; and (5) bringing the appropriate people, including management, to the table at key decision points.
ACCESSION #
18198296

 

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