Questionnaire Findings
Based on the findings from the ques- tionnaires, the following conclusions have been derived:
1. Use of the computer in business has modified the educational background requirement for accountants in terms of EDP.
2. COBOL programming language is the most desired for industry auditors.
3. GAP (Generalized Computer Audit Programs) are the moit widely used method to audit computerized ac- On a ranking basis counting systems. IV package is the most widely MARK used.
4. Knowledge of control totals, file data control, backup data files and auditing through the computer are the most important job prerequisites for industry auditors.
5. Courses in the systems area were most frequently indicated on the questionnaires with regard to de- sired course training.
6. Many auditing methods are being used by industrial firms to audit computerized accounting systems. Extended and more standardized to a more EDP training would lead of a computerized uniform audit accounting system.