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. 1989 Sep;1(1):23-32.
doi: 10.1080/08989628908573771.

Data audit: Its place in auditing

S E Loeb  1 , A E Shamoo  2
Affiliations

Data audit: Its place in auditing

S E Loeb et al. Account Res. 1989 Sep.

Abstract

The terms "audit"; and "data audit"; have previously appeared in the science literature (see for example, Glide, 1975, p. 207, 1976, pp. 187-190; Noel, 1979, p. 73). Attempts have been made in that literature to discuss the nature of these terms. However, we are not aware of any discussions that have evaluated the nature of "data auditing"; in terms of the existing auditing literature. In this paper we briefly review the history of traditional auditing; briefly review the various types of auditing and auditors that exist in the United States; consider the generic nature of auditing; consider definitions of data audits that appear in existing science literature; consider the nature of data auditing; and consider where data auditing can be placed within auditing.

Keywords: Data audit; audit; auditing; auditors.

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