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Communications of the ACM

Communications of the ACM

Audit considerations in distributed processing systems

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.

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