Proposed audit and accounting guide: Computer assisted audit techniques; Exposure draft (American Institute of Certified Public Accountants), 1978, June

The objectives of this guide are to: 1. Describe audit tools and techniques available to the auditor when a client uses electronic data processing (EDP) to process accounting data. 2. Relate EDP audit tools and techniques to audit objectives (for example, understanding the system, compliance tests of controls, tests of details of transactions and balances, and analytical review). 3. Describe an approach to planning and implementing the various tools and techniques.https://egrove.olemiss.edu/aicpa_sop/1397/thumbnail.jp

The design of a first course in programming

A course was designed to teach Top-Down programming to second level students who had no previous computer experience. The purposes of the course were a) to enable them to become computer literate and b) to develop their problem-solving ability. The course was designed to teach programming in a manner which was independent of any particular programming language or machine. This approach was prompted by dissatisfaction with traditional courses which generally concentrate on the syntax and semantics of a particular programming language, at the expense of developing important underlying concepts. Initially, a review of the history of programming languages was carried out to identify the essential elements of programming. This review found that there was general agreement about the fundamental importance of structure and that it was not necessary to use all of the control constructs contained in the available languages (BASIC, COMAL and PASCAL). Both a mini-language; containing just two control structures, and a diagrammatic representation (structure diagrams) of the mini-language were then designed. The chosen control structures were IF/THEN/ELIF/ELSE for selection and a WHILE loop for iteration. The students were trained to solve problems using the mini-language and structure diagrams and were supplied with translation rules to convert their solutions into COMAL. Translation rules were also drawn up for PASCAL and BASIC. The course was tested with girls aged 15 and 16 years in a Dublin secondary school. These trials showed that the method may be used successfully with students of this age

Computer-assisted audit techniques (1979); Industry audit guide; Audit and accounting guide

https://egrove.olemiss.edu/aicpa_indev/1588/thumbnail.jp

NASA software specification and evaluation system: Software verification/validation techniques

NASA software requirement specifications were used in the development of a system for validating and verifying computer programs. The software specification and evaluation system (SSES) provides for the effective and efficient specification, implementation, and testing of computer software programs. The system as implemented will produce structured FORTRAN or ANSI FORTRAN programs, but the principles upon which SSES is designed allow it to be easily adapted to other high order languages

An overview of decision table literature 1982-1995.

This report gives an overview of the literature on decision tables over the past 15 years. As much as possible, for each reference, an author supplied abstract, a number of keywords and a classification are provided. In some cases own comments are added. The purpose of these comments is to show where, how and why decision tables are used. The literature is classified according to application area, theoretical versus practical character, year of publication, country or origin (not necessarily country of publication) and the language of the document. After a description of the scope of the interview, classification results and the classification by topic are presented. The main body of the paper is the ordered list of publications with abstract, classification and comments.

Consideration of the internal control structure in a computer environment : a case study; Auditing procedure study;

https://egrove.olemiss.edu/aicpa_guides/1043/thumbnail.jp

Program Understanding through Cliché Recognition

We propose research into automatic program understanding via recognition of common data structures and algorithms (clichés). Our goals are two-fold: first, to develop a theory of program structure which makes such recognition tractable; and second, to produce a program (named Inspector) which, given a Lisp program and a library of clichés, will construct a hierarchical decomposition of the program in terms of the clichés it uses. Our approach involves assuming constraints on the possible decompositions of programs according to the teleological relations between their parts. Programs are analyzed by translating them into a language-independent form and then parsing this representation in accordance with a context-free web grammar induced by the library of clichés. Decompositions produced by this analysis will in general be partial, since most programs will not be made up entirely of clichés. This work is motivated by the belief that identification of clichés used in program, together with knowledge of their properties, provides a sufficient basis for understanding large parts of that program's behavior. Inspector will become one component of a system of programs known as a programmer's apprentice, in which Inspector's output will be used to assist a programmer with program synthesis, debugging, and maintenance.MIT Artificial Intelligence Laborator

Integration of Virtual Programming Lab in a process of teaching programming EduScrum based

Programming teaching is a key factor for technological evolution. The efficient way to learn to program is by programming and hard training and thus feedback is a crucial factor in the success and flow of the process. This work aims to analyse the potential use of VPL in the teaching process of programming in higher education. It also intends to verify whether, with VPL, it is possible to make students learning more effective and autonomous, with a reduction in the volume of assessment work by teachers. Experiments were carried out with the VPL, in the practical-laboratory classes of a curricular unit of initiation to programming in a higher education institution. The results supported by the responses to surveys, point to the validity of the model