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A COMBINATION TEST TECHNIQUE FOR THE AUDITING OF MINI COMPUTER BASED ACCOUNTING SYSTEMS
Author(s) -
Williams David J.,
Scorgie Michael E.
Publication year - 1980
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1980.tb00216.x
Subject(s) - audit , minicomputer , computer science , test (biology) , accounting , complement (music) , simple (philosophy) , government (linguistics) , software engineering , business , operating system , paleontology , biochemistry , chemistry , philosophy , epistemology , complementation , gene , biology , phenotype , linguistics
This paper describes a technique developed by the authors which will complement the tools available to auditors of minicomputer based accounting systems. The technique uses a sparse matrix drawn up by the auditor that aids the detection of illogical data composition and thereby ensures that an enterprise's transactions are recorded according to generally accepted accounting principles, government regulations and management's authorities. In addition to this combination test, a volume and frequency test are also performed. From an education viewpoint, the techniques described are simple enough to be understood, modified, and executed by educators and students with limited programming experience, and could therefore also be a worthwhile addition to present day auditing courses.