Client's computer -- Your audit assistant!;

              Two men from Sun Life Assurance Company {left)
G. H. Roberts, Univac Librarian, and {right) S. W. B.
Ashmole, Chief Clerk — Investment Accounting De­partment,
discuss requisitions for client's tape files
from Univac Library for audit purposes with Ruben
Rosen {center).
The Client's Computer—
Your Audit Assistant!
BY RUBEN ROSEN, B, COM., C.A., supervisor—auditing elec­tronically
produced records, MONTREAL
Here is a new twist — using the computer to audit its own electroni­cally
produced records, as is done to test the investment transactions
of the Sun Life Assurance Company of Canada in its Montreal Head
Office.
The problem which confronted us when the client acquired its
Remington Univac II Data Automation System was to revise our audit
procedures in relation to the resulting changes in their accounting
system.
DEPARTMENT
Our work was carried out in connection with the audit of the invest­ment
accounting department whose main function is to record and
account for all investments in securities as well as the revenue
therefrom.
ACCOUNTING SYSTEM
All purchases and sales of investments are authorized by the invest­ment
committee and recorded in their minutes.
20 THE QUARTERLY