Assessing the reliability of computer-processed data
(Web-Based Document)

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Published
[Washington, D.C.] : U.S. Govt. Accountability Office, [2009].
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Web-based Documents or Files - World Wide WebXX(839716.1)Available Online

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Published
[Washington, D.C.] : U.S. Govt. Accountability Office, [2009].
Format
Web-Based Document
Physical Desc
1 online resource (ii, 55 pages) : ill.
Language
English

Notes

General Note
Title from PDF title page (GAO, viewed July 27, 2009).
General Note
"July 2009."
General Note
"GAO-09-680G."
General Note
Available online.
Bibliography
Includes bibliographical references.
Description
Computer-processed data from outside sources are often central to audit reports. While these data are simply another type of evidence to rely on, assessing them may require more technical effort than other types. Computer-processed data, resulting from computer processing or entering data into a computer system, can vary in form. They may be data in electronic files or tables in published reports, including paper copies. Intended to demystify the assessment of computer-processed data, this guide is consistent with the Yellow Book-- the 2007 Government Auditing Standards-- which defines generally accepted government auditing standards (GAGAS), and it replaces the 2002 Assessing the Reliability of Computer-Processed Data.

Citations

APA Citation, 7th Edition (style guide)

United States. Government Accountability Office. (2009). Assessing the reliability of computer-processed data (External version 1.). U.S. Govt. Accountability Office.

Chicago / Turabian - Author Date Citation, 17th Edition (style guide)

United States. Government Accountability Office. 2009. Assessing the Reliability of Computer-processed Data. U.S. Govt. Accountability Office.

Chicago / Turabian - Humanities (Notes and Bibliography) Citation, 17th Edition (style guide)

United States. Government Accountability Office. Assessing the Reliability of Computer-processed Data U.S. Govt. Accountability Office, 2009.

MLA Citation, 9th Edition (style guide)

United States. Government Accountability Office. Assessing the Reliability of Computer-processed Data External version 1., U.S. Govt. Accountability Office, 2009.

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