Data Processing Control: A State-of-the-Art Survey of Attitudes and Concerns of DP Executives
成果类型：
Article
署名作者：
Merten, Allan G.; Severance, Dennis G.
署名单位：
University of Michigan System; University of Michigan
刊物名称：
MIS QUARTERLY
ISSN/ISSBN：
0276-7783
DOI：
10.2307/249221
发表日期：
1981
页码：
11-32
关键词：
摘要：
Organizations continue to increase their use of computers in strategic, tactical, and operational information systems. During the last few years, corporate and data processing management have often expressed concern over the potential for computer system failure and abuse. This article presents the results of a survey of data processing executives which addressed both the characteristics and quality of data processing control systems. The survey was performed as a component of a comprehensive study of the state-of-the-art of internal control in U.S corporations.