This book investigates the critical role of controls and auditing within electronic data processing systems. It aims to provide a comprehensive understanding of the methods and principles necessary to ensure the integrity, security, and reliability of information processed by computer systems. The work details the evolution of EDP controls and auditing practices, highlighting their importance in modern business environments.

This text is recognized as a foundational work in the field of Electronic Data Processing controls and auditing, reflecting the state of practice and theory in the early 1980s. Its detailed approach to control frameworks and audit procedures makes it a valuable resource for understanding the historical development and core principles of IT auditing. The book's comprehensive scope suggests it was intended for students and professionals seeking a thorough grounding in EDP control and audit functions.