This book investigates the critical intersection of computer systems and auditing practices in the early era of widespread digital information management. It addresses the challenges and methodologies for ensuring the integrity, security, and accuracy of data processed by computer systems within an organizational context. The work aims to provide a foundational understanding for auditors and management on how to effectively control and audit these increasingly complex technological environments.

This text is likely regarded as a foundational or early-stage guide for professionals transitioning to auditing in the age of computing. Its focus on control and audit principles suggests a practical, perhaps technical, approach aimed at establishing best practices. The subject matter points to a dense, specialist text intended for those with existing knowledge of accounting and auditing, seeking to adapt their skills to new technological landscapes.