The responses to the question on programming language studied in college and the language required by auditing 1. firms are noted in Table The data from Table 1 indicated that COBOL (Common Business Oriented (55%), was the proLanguage), 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.