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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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