Reliability and continuity of EDP systems

In addressing the implications of the recent Dutch requirement for auditors to comment on the relability and continuity of EDP Systems in their report to management I would first like to provide a background of international devel opments touching on the role of the auditor. Then I will summarize the actions being taken in a number of countries around the world re lating to internal control and the role of the auditor. I will comment on certain specific aspects of the Dutch requirement in Article 393:4, review modern audit approach , serv ices and business in light of these develop ments and finally will provide some thoughts on the future direction of the auditor’s role.