Data audit: Its place in auditing

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.