Survey and recommendations for the use of microcomputers in the Naval Audit Service

Abstract

This thesis studies ways in which the Naval Audit Service can adapt microcomputers and microcomputer software to audit and audit-related work. It discusses the introduction and implementation of microcomputers in the Naval Audit Service. It also surveys current software from three sources-commercial, government and public domain. During the software survey, it evaluates the usefulness of that software for Naval Audit Service audit applications. A survey of current audit practices using microcomputers was conducted in public accounting firms, audit departments in industry*, the Naval Audit Service and federal government agencies other than the Naval Audit Service. Finally, this thesis makes recommendations for the implementation and efficient use of microcomputers in the Naval Audit Service.