Abstract
DP managers should welcome the services of internal auditors as inhouse management consultancy. Internal auditors appraise the systems of management controls and examine the adherence to their systems. They often belong to a professional accountancy body with formal qualifications. An audit of the computer department would look at organization, personnel administration, security and contingency plans. Auditors should be included in systems development as consultants. For operational systems, the auditor reviews application controls. Auditors can themselves use the computer assisted techniques.
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