Internal control and systems software, including analysis of MVS/XA SP 2.2

• Main Author: Boessenkool, Marnix Guillaume
• Published: 2014
• Subjects: Auditing - Data processing
• Online Access: http://hdl.handle.net/10210/9872

M.Com. (Computer Auditing) === In this chapter the actual topic will be presented. The reason for this study will be motivated with reference to current audit developments. This chapter will also highlight the constraints of the study. This is necessary to clearly identify the application of this essay in practice. The reader of this essay should be able to identify the relevance and possible applications of this study after having read chapter 1. In the past few years substantial attention has been given to auditing aspects of system software. The way system software operates and interacts, and the impact on the auditability of computer based systems were issues discussed in the EDP auditing environment. Auditors are now concentrating on using technology to assist in the performance of their audit procedures. The reasons for this are multiple, but for the purposes of this document only the major reasons will be highlighted.