Assessing the Reliability of Computer-Processed Data

Gao ID: OP-8.1.3 September 1, 1990

GAO presented a guide to assist its auditing staff in ensuring the reliability of computer-based data. The guide focuses on: (1) how to assess reliability risk, understand system controls, and determine data testing requirements; (2) how to test data; (3) how to report on data reliability; and (4) a case study of the Stafford Student Loan Program to illustrate computer-based reliability.

Download Full Report

The Justia Government Accountability Office site republishes public reports retrieved from the U.S. GAO These reports should not be considered official, and do not necessarily reflect the views of Justia.