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001 ocn427865420;

003 OCoLC;

005 20141212044548.0;

006 m d f ;

007 cr mn|||||||||;

008 090727s2009 dcua sbf f000 0 eng c;

035 a| (Sirsi) o427865420;

035 a| (OCoLC)427865420;

042 a| pcc;

043 a| n-us---;

049 a| ERE#;

074 a| 0545-A (online);

086 0 a| GA 1.14:GAO-09-680 G;

088 a| GAO-09-680 G;

110 1 a| United States.b| Government Accountability Office.=| ^A580995;

245 10 a| Assessing the reliability of computer-processed data.;

246 3 a| Assessing the reliability of computer processed data;

246 1 i| At head of title:a| Applied research and methods;

246 17 a| Assessing data reliability;

250 a| External version 1.;

260 a| [Washington, D.C.] :b| U.S. Govt. Accountability Office,c| [2009];

300 a| 1 online resource (ii, 55 pages) :b| illustrations;

336 a| text2| rdacontent;

337 a| computer2| rdamedia;

338 a| online resource2| rdacarrier;

500 a| Title from PDF title page (GAO, viewed July 27, 2009).;

500 a| "July 2009.";

500 a| "GAO-09-680G.";

504 a| Includes bibliographical references.;

505 0 a| Introduction -- Understanding data reliability -- Deciding whether a data reliability assessment is necessary -- Determining the extent of the assessment -- Planning a data reliability assessment -- Steps in the assessment -- Making the data reliability determination -- Including appropriate language in the report.;

520 a| Computer-processed data from outside sources are often central to audit reports. While these data are simply another type of evidence to rely on, assessing them may require more technical effort than other types. Computer-processed data, resulting from computer processing or entering data into a computer system, can vary in form. They may be data in electronic files or tables in published reports, including paper copies. Intended to demystify the assessment of computer-processed data, this guide is consistent with the Yellow Book-- the 2007 Government Auditing Standards-- which defines generally accepted government auditing standards (GAGAS), and it replaces the 2002 Assessing the Reliability of Computer-Processed Data.;

650 0 a| Electronic data processingx| Reliabilityx| Evaluation.=| ^A427280;

650 0 a| Electronic data processingx| Reliabilityv| Handbooks, manuals, etc.=| ^A427280;

856 40 u| http://purl.access.gpo.gov/GPO/FDLP601;

949 a| Click on web addressw| ASISh| JOYNER94;

994 a| C0b| ERE;

596 a| 1;

998 a| 2148175;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 2148175-1001l| JNETm| JOYNERr| Ys| Yt| JNE1DOu| 11/24/2009x| EDOCUMENTz| JERESOURCE;

Assessing the reliability of computer-processed data.

Author/creator	United States
Format	Electronic
Edition	External version 1.
Publication Info	[Washington, D.C.] : U.S. Govt. Accountability Office, [2009]
Description	1 online resource (ii, 55 pages) : illustrations
Supplemental Content	http://purl.access.gpo.gov/GPO/FDLP601
Subjects	Electronic data processing--Reliability. --Evaluation. Electronic data processing--Reliability. --Handbooks, manuals, etc. Finance, Public--Data processing. --Reliability. --Evaluation. Finance, Public--Data processing. --Reliability. --Handbooks, manuals, etc.

Variant title	Assessing the reliability of computer processed data
Variant title	At head of title: Applied research and methods
Running title	Assessing data reliability
Contents	Introduction -- Understanding data reliability -- Deciding whether a data reliability assessment is necessary -- Determining the extent of the assessment -- Planning a data reliability assessment -- Steps in the assessment -- Making the data reliability determination -- Including appropriate language in the report.
Abstract	Computer-processed data from outside sources are often central to audit reports. While these data are simply another type of evidence to rely on, assessing them may require more technical effort than other types. Computer-processed data, resulting from computer processing or entering data into a computer system, can vary in form. They may be data in electronic files or tables in published reports, including paper copies. Intended to demystify the assessment of computer-processed data, this guide is consistent with the Yellow Book-- the 2007 Government Auditing Standards-- which defines generally accepted government auditing standards (GAGAS), and it replaces the 2002 Assessing the Reliability of Computer-Processed Data.
General note	Title from PDF title page (GAO, viewed July 27, 2009).
General note	"July 2009."
General note	"GAO-09-680G."
Bibliography note	Includes bibliographical references.
Technical rpt number	GAO-09-680 G
GPO item number	0545-A (online)
Govt. docs number	GA 1.14:GAO-09-680 G

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Assessing the reliability of computer-processed data.

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