A questionnaire was developed to determine the competencies required to audit computerized accounting systems and included items related to the effect of the computer on the educational back ground needed by accountants to meet the requirements of industry. The questionnaire sought to establish the amount of systems, programming, of knowledge and audit software needed by accountants and to define any deficiency areas. The questionnaire was mailed to the controller of each corporation on the 500 list. A total of 143 useable
Fortune questionnaires were obtained as a result of the initial mailing and follow-up. The responses to the questionnaire were analyzed using the Statistical Package for the (SPSS) computer proSocial Sciences grams.