14.

Auditing of Systems: In a broader sense than in accounting,
i.e. data integrity, systems integrity, gguality control,

etc.

Cash, James I. Jr., Bailey, Andrew D. Jr., and Whinston,
Andrew B., "A Survey of Technigues for Auditing EDP-Based
Accounting Information Systems," The Accounting Review
(52:4), October 1977, pp. 813-832.

Davis, (Gordon B., Neter, John, and Palmer, Roger R., "An
Experimental Study of the  Effectiveness of Audit
Confirmations," The Journal of Accountancy (123:6), June
1967, pp. 36-44.

Dowell, C.  Dwayne, and Hall, James Arthur, "EDP Controls
with naAudit Cost Implications," Journal of Accounting,
Auditing and Finance (5:1), Fall 1981, pp. 30-40.

Gronning, 'Torben G., "Data Security and the Financial
Community," Sloan Management Review (15:4), Spring 1974,
pp. 69-82.

Hansen, James V., and Messier, William F., "A Relational

Approach to Decision Support for EDP Auditing,"
Communications of the ACM (27:11), November 1984, pp.
1129-1133.

Ijiri, Yujl,  "Fundamental 0ueries in Aggregation Theory,"

December 1971, pp. 766-782.

Loebbecke, James K., "Audit Research, State of the Art:
Auditing Approaches, Methods,  Programs and Procedures,"
paper prepared for Peat, Marwick, Mitchell and Company,
Audit Research Conference, May 1981, 84 pages.

Lorange, Peter, and Morton, Michael S. Scott, "A Framework
For Management Control Systems," Sloan Management Review
(16:1), Fall 1974, pp. 41-56.

Rittenburg, Larry E., Davis, Gordon B., and Purdy, Charles
R., "The HFEffect of Systems Design ?Participation on
Internal Audit Independence," University of Minnesota,
Graduate School of Business Administration, MISRC,
Working Paper No. 76-10, July 1976, 32 pages.

Weber, Ronald Arthur Gerard,  "Auditor Decision Making: A
Study of Some Aspects of Accuracy and Consensus, and the
Usefulness of a Simulation Decision Aid for  Assessing
Overall System Reliability," Graduate School of Business
Administration, University of Minnesota, March 1977, 237
pages.

56