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Electronic data processing (EDP) or business information processing can refer to the use of automated methods to process commercial data. Typically, this uses relatively simple, repetitive activities to process large volumes of similar information.
An IT audit is different from a financial statement audit.While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.
The result of this was the release of Auditing & EDP. The book included how to document EDP audits and examples of how to process internal control reviews. Around this time EDP auditors formed the Electronic Data Processing Auditors Association (EDPAA). The goal of the association was to produce guidelines, procedures and standards for EDP audits.
Data processing is the collection and manipulation of digital data to produce meaningful information. [1] Data processing is a form of information processing , which is the modification (processing) of information in any manner detectable by an observer.
The IBM 701 Electronic Data Processing Machine, known as the Defense Calculator while in development, was IBM’s first commercial scientific computer and its first series production mainframe computer, which was announced to the public on May 21, 1952. [1]
Electronic data processing, the use of automated methods to process commercial data; Embedded DisplayPort (eDP), a digital display interface; European Data Portal, an initiative of the European Commission to gather public sector information; Information technology audit, formerly electronic data processing audit (EDP audit), examination of the ...
Electronic data interchange (EDI) is the concept of businesses electronically communicating information that was traditionally communicated on paper, such as purchase orders, advance ship notices, and invoices. Technical standards for EDI exist to facilitate parties transacting such instruments without having to make special arrangements.
Audit technology is a general term used for computer-aided audit techniques (CAATs) used by accounting firms to enhance an engagement. These techniques improve the efficiency and effectiveness of audit findings by allowing auditors to analyze much larger sets of data, sometimes using entire populations of data, rather than taking a sample.