Electronic Data Processing (EDP) and State Audit

Elise G. Jancura

Chapter 13 in State Audit, 1981, pp 239-249 from Palgrave Macmillan

Abstract: Abstract Whenever resources and the authority to use them are delegated to others, a responsibility exists to give a full accounting of the uses made of these resources. Accountability is especially important with respect to the use of government funds and the actions of government agencies, as stated in Standards for Audit of Governmental Organizations, Programs, Activities and Functions: Public officials, legislators, and the general public want to know whether governmental funds are handled properly and in compliance with existing laws and whether governmental programs are being conducted efficiently, effectively, and economically. They also want to have this information provided, or at least concurred in, by someone who is not an advocate of the program but is independent and objective.1

Keywords: Audit Firm; Audit Trail; State Audit; Program Library; Audit Procedure (search for similar items in EconPapers)
Date: 1981
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DOI: 10.1007/978-1-349-04666-9_13

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