Abstract
Technology has grown faster than people can harness its potential—a phenomenon characteristic of the data processing industry, as it is of so many other fields in the 20th century. It is particularly true today in the area of data base management The author examines the problems of the EOF auditor confronted with controlling and auditing a system that involves a data base, highlighting the characteristics that increase audit control of a data base as well as those that reduce such control. The author also examines the concerns of auditors in responding to management's need for thorough control and accuracy