This book investigates the critical need for robust internal controls within computerized systems to mitigate risks associated with data integrity, security, and operational efficiency. FitzGerald, a recognized authority in information systems auditing, draws upon extensive experience to present a framework for designing, implementing, and evaluating internal controls. The work details the evolution of control concepts from manual systems to complex, integrated computer environments, emphasizing the unique challenges and solutions required for the latter. It argues that effective controls are not merely a compliance issue but a fundamental component of sound business management.

This foundational text is regarded as a seminal work in the field of information systems auditing and control. Its comprehensive approach and detailed analysis have made it a standard reference for professionals seeking to understand and implement effective controls in computerized environments. The book's enduring relevance lies in its clear articulation of control principles that remain applicable despite technological advancements.