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Coming to grips with Auditape Man, as a tool-using animal, must have learned in the Stone Age that tools are not worth much unless you know how to use them. Yet learning to use tools, as any artisan knows, takes experience and usually much painstaking practice. When the tool is a new one, you have to learn not only how to use it, but what can be done with it. The inventors of basic handtools are lost in the mists of history, but the Hepplewhites and Chippendales who used them are not likely to be soon forgotten. A whole generation passed between the time when James Watt patented the steam engine and the day when the first ship was propelled by steam. The H&S Auditape System has been called an important advance in auditing techniques for the computer age. It is reasonable to expect that experience will reveal vast and unexpected opportunities to use it. But like most new tools, Auditape may not give up its secrets easily. We have no master craftsmen preceding us to show us how to use it to full capacity. Finding new applications for Auditape will challenge our ingenuity, because some of the problems it can help to solve are neither elementary nor obvious. Ingenuity will flourish best if we have a clear understanding of how Auditape works and then learn to look at problems from new angles until we find solutions. The following case illustrates how ingenuity and persistence were combined to solve a client problem in an imaginative way. A client maintained his open accounts- payable invoices on magnetic tape in variable-length format. The format is described as variable-length because the record pertaining to each vendor might contain a different number of characters from every other vendor's record. In this case, after a header record consisting of 90 characters of identification data, the tape contained a variable number of invoice records of 30 characters each. Following this there was a trailer, or summary record for each vendor, of 40 characters containing totals of year-to-date payments. No. of Date of Paym't inv. last to paid paym't date
Object Description
Title |
Coming to grips with auditape |
Author |
Anonymous |
Subject |
Auditing -- Data processing Auditape |
Illustration |
Auditape |
Citation |
H&S Reports, Vol. 05, (1968 autumn), p. 10-13 |
Date-Issued | 1968 |
Source | Originally published by: Haskins & Sells |
Rights | Copyright and permission to republish held by: Deloitte |
Type | Text |
Format | PDF page image with corrected OCR scanned at 400 dpi |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi Library. Accounting Collection |
Date-Digitally Created | 2010 |
Language | eng |
Identifier | HSReports_1968_Autumn-p10-13 |