1990•Information Age archiveRequires access
Operational audit of the information systems development process
Michael J. Cerullo, Virginia Cerullo
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Abstract
Auditing techniques are being applied more often to the nonfinancial aspects of a company's operations. One of the accounting profession's newest tools is the operational audit. It begins where financial statement auditing ends. The paper discusses how to conduct an operational audit of the «systems development process». The includes the nature of the operational audit and operational audit considerations of the systems development process. This paper is concerned with operational audits of mainframe computer systems