Additional techniques included: penetration to on-line applications as a method of auditing system security, re- view of user department familiarity with computer capabilities, use of spe- cial purpose commercial software pack- ages including UCLA/BMDP and META
COBOL and built-in audit listings ob- tained at certain points in the program or job stream. However, the methods and techniques
used by industrial firms to audit com- puterized accounting systems reflect the lack of uniformity with regard to the conducting of an EDP audit.