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COMPUTER AUDIT – THE BASICS




            INTRODUCTION TO COMPUTERS








            • Almost every single business is now computerised.



            • Audits often performed using computers.



            • Different businesses have different information


                needs, therefore may be supported by different

                computer infrastructure.



            • In this chapter, Computer Environment will mean


                combination of hardware, software and personnel.



            • NB: Client’s computer environment will directly


                affect the audit strategy and plan.




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