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COMPUTER AUDIT – NETWROKS AND RELATED CONCEPTS
INTRODUCTION
• Chapter deals with environments which are
characterised by the presence of data
communication i.e. the transfer of data between
computers.
• More close to reality due to the presence and
power of the internet.
• Auditor needs to realize and appreciate the risks
and controls involved in these environments and
the sense to realise that expert knowledge may
be required.
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