The auditor and the computer -- Planning and applying audit procedures for computer data processing -- The study and evaluation of internal accounting control in computer data processing -- Organization and management of the EDP function -- Documentation of the application -- Hardware features for control over equipment malfunctions -- System software and database management systems -- Safeguarding the availability, access, and use of computer facilities, programs, and data -- Control implications of data processing methods -- Applications controls: authorization, data validation, error handing, and file quality maintenance -- Application controls: data preparation, input, processing, and output -- The audit trail in computer data processing -- Computer audit tools and techniques used after processing: audit software systems -- Computer audit tools and techniques used after processing: testing files, static testing of programs, and simulation testing

1. Auditing