Computer system is for formulating audit program for operational audit or audit object such as method, product or organisational entity

摘要

The computer system (1) is for formulating an audit program for an operational audit of an audit object such as a method, product or organisational entity. The system comprises a computer (2) consisting of a central processing unit (3) and a memory (4). Connected to the computer is a visual display unit (5) and a printer (6). Data is fed into the computer via a keyboard (7) and/or a mouse (8). Different types of audit programs can be formulated by audit-tools stored in the computer. A user needs to determine which audit-tool is most suitable for the case in point. Where the program is to be for a specific management and operational function, an audit-tool of the business activity control cockpit type is used. If the audit-object is to be defined as a collection of coherent tasks, responsibilities and authorities, an audit program of the business assignment control cockpit type is indicated.