Applications of distributed processing networks are proliferating rapidly. It is expected that by the year 2000, distributed networks will be one of the most significant developments to evolve from the computer revolution.
Distributed networks are unique in that they bring together concepts of communication, engineering, and computing. From an audit standpoint, the complexities involved in control design and testing are challenging. The auditor needs to be knowledgeable concerning these complexities in order to apply the proper audit tools, particularly since some of these tools are in need of improvement or development. This paper provides a summary of important areas of audit concern in distributed processing systems.
The full text of this article is premium content
No entries found
Log in to Read the Full Article
Please select one of the options below for access to premium content and features.
Create a Web Account
If you are already an ACM member, Communications subscriber, or Digital Library subscriber, please set up a web account to access premium content on this site.
Join the ACM
Become a member to take full advantage of ACM's outstanding computing information resources, networking opportunities, and other benefits.
Subscribe to Communications of the ACM Magazine
Get full access to 50+ years of CACM content and receive the print version of the magazine monthly.
Purchase the Article
Non-members can purchase this article or a copy of the magazine in which it appears.