Difficulty: Easy
Correct Answer: 1970
Explanation:
Introduction / Context:
The discipline of Electronic Data Processing (EDP) auditing emerged as organizations computerized core accounting and operational processes. As mainframes and later minicomputers spread through finance, manufacturing, and government, auditors needed new methods and controls for systems, data, and applications. The question asks in which period EDP auditing became popular, focusing on the decade that saw rapid institutionalization of practices and certifications.
Given Data / Assumptions:
Concept / Approach:
EDP auditing took shape as traditional audit trails moved from paper to electronic logs and files. New risks (program changes, access security, data integrity, system availability) demanded specialized control evaluation: general IT controls, application controls, and compliance testing. The 1970s saw the formation of professional communities and guidelines, laying the groundwork for later certifications and standards that normalized EDP audit work in the profession.
Step-by-Step Solution:
Verification / Alternative check:
Audit history overviews consistently note that the modern computer audit function matured in the 1970s, followed by widespread certification and standard-setting near the end of the decade and into the 1980s, confirming this selection.
Why Other Options Are Wrong:
Common Pitfalls:
Confusing the creation of specific certifications with the broader professional rise; the popularity wave began before certifications became household names.
Final Answer:
1970
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