In response to a growing need for effective and efficient means for auditing computer-based systems, a number of studies dealing primarily with batch-processing type computer operations have been conducted to explore the impact of computers on auditing activities in the Federal Government. This report first presents some statistical data on…

The preliminary system design of the computer-based Southwest Regional Laboratory's (SWRL) Financial System is outlined. The system is designed to produce various management and accounting reports needed to maintain control of SWRL operational and financial activities. Included in the document are descriptions of the various types of system…

Computer routines to edit input data for the Southwest Regional Laboratory's (SWRL) Financial System are described. The program is responsible for validating input records, generating records for further system processing, and updating the Vendor Master File--a file containing the information necessary to support the accounts payable and…

Computer routines designed to produce various management and accounting reports required by the Southwest Regional Laboratory's (SWRL) Financial System are described. Input data requirements and output report formats are presented together with a discussion of the Financial Master File updating capabilities of the system. This document should be…