The responses to the question on programming language studied in college and the language required by auditing
firms are noted in Table 1.
The data from Table 1 indicated that COBOL (Common Business Oriented (55%), was the pro-Language), by far gramming language in which beginning EDP auditors were expected to be trained. The other languages and their respective percentage responses were as follows: RPG (Report Program Genera(1 6%), PL/L (Programming Lantor), 1) and BASIC(Beginners All Purguage pose Symbolic Instruction Code) were 7%: FORTRAN (Formula Transtied at 6% and Assembly Language, 5%. lator),COBOL is the business programming language as reflected by its data organi- to file, record, and zation with regard field layout. Numerous accounting appli- cations including accounts receivable, accounts payable, and payroll are pro- grammed in COBOL and the EDP audi- tor should be knowledgeable in this pro- gramming language.