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by J. David Moxley During the past 15 or 20 years, something of an evolutionary process has been going on during which computers have undeniably altered almost every walk of life. This impact is perhaps nowhere more evident than in management, for the machines that have wrought minor miracles in the scientific world have proved to be both boon and boondoggle to the business world. Relatively up-to-date financial analysis was among the first applications of computers that awakened businessmen to the potential of the machines. But many painful experiences in those early years also brought an awareness of a major problem: the difficult, often impossible, task of communication between non-technical managers who were not systems oriented and computer personnel who did not fully understand business needs. If computers were to be viewed not as facilities to be managed but as tools for creative management, this problem had to be overcome. Unquestionably the computer has made contributions in the past to the evaluation of complex business problems. It has provided new perspectives on masses of data and economical trial-and-error experimentation through simulation. These advances occurred despite a communications gap, but are becoming increasingly common as the communications problem is solved. As managers become more successful in communicating, their use of computer-based information systems becomes more and more extensive. This step in the evaluation of business problems has a significant impact on the philosophy and style of management. If we as auditors fail to keep pace, it is likely that a detrimentally wide gap between the management art and the auditing art will open. This article describes STRATA (System by Touche floss for /Audit Technical Assistance) —an auditor-oriented computer system designed by Touche Ross which should be a major factor in preventing that gap. WHAT IS STRATA? STRATA is a generalized computer software program 20
Object Description
Title |
Strata |
Author |
Moxley, J. David |
Subject |
Strata System by Touche Ross for Audit Technical Assistance Auditing -- Data processing |
Portrait |
Loebbecke, James Conway, Jim Schell, John Moxley, J. David Davis, Keagle W. Carsten, Enrique |
Office/Department |
Touche Ross. Detroit Office Touche Ross. Kansas City Office Touche Ross. Mexico City Office |
Citation |
Tempo, Vol. 15, no. 4 (1969, winter), p. 20-24 |
Date-Issued | 1969 |
Source | Originally published by: Touche Ross, & Co. |
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 | Tempo_1969_Winter-p20-24 |