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Computer crime is an increasing concern because computer processing can circumvent traditional security and control techniques. Modern technology provides computer thieves powerful new electronic safecracking tools. The purpose of an EDP audit is to review and evaluate computer controls including: - Organization and operation controls
- Documentation and systems controls
- Hardware controls
- Access controls
- Data and procedural controls
- Physical security
- Application controls (i.e.,
input, processing and output controls)
Computers that are not adequately controlled can increase exposure to computer crime. Proper internal controls are important computer crime protection and prevention techniques.
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