Data Processing: A State-of-the-Art Survey of Attitudes and Concerns of DP Executives
Organizations continue to increase their use of computers in strategic, tactical, and operational information systems. During the last few years, corporate and data processing management have often expressed concern over the potential for computer system failure and abuse. This article presents the results of a survey of data processing executives which addressed both the characteristic and quality of data processing control systems. The survey was performed as a component of a comprehensive study of the state-of-the-art of internal control in U.S. corporations.
|Alan G. Merten and Dennis G. Severance
|data processing, control, internal control, Foreign Corrupt Practices Act, auditing, disaster plans, system life cycle