Kontrolle Und Revision Bei Automatischer Datenverarbeitung
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Imported Edition - Ships in 12-14 Days
Free Shipping in India on orders above Rs. 500
Zweifellos wird der Einsatz elektronischer Datenverarbeitungsgeräte in Europa im Laufe der nächsten Jahre einen kräftigen Aufschwung nehmen. Auch in Deutschland wird dies der Fall sein. In den Vereinigten Staaten von Amerika waren Ende 1965 27000 elektronische Anlagen im Einsatz, das zehn- fache der 2800 Maschinen, die in Deutschland gezählt wurden. Dabei belief sich die Zahl der Erwerbstätigen in den USA Ende 1962 auf 74,7 Millionen, nicht einmal das Dreifache der 27 Millionen in Deutschland. Der kommende Aufschwung wird natürlich auch einen stark wachsenden Bedarf an sach- verständigen Mitarbeitern zur Folge haben, denn der Einsatz der Anlagen mu vorbereitet und sie selbst müssen programmiert und bedient werden. So lä t sich unschwer voraussehen, da sowohl die Leitungen der zu auto- 1 matisierenden Büros als auch die Prüfer ) und Revisoren schwere Aufgaben zu bewältigen haben werden. Sie werden in erster Linie die Probleme lösen müssen, die sich aus der Automatisierung der Büroarbeiten an sich ergeben, aber weiterhin auch die, die aus dem fortwährenden Mangel an geübten und erfahrenen Mitarbeitern auf diesem Felde folgen. Dazu kommt noch, da in nicht wenigen Fällen die Automatisierung der Datenverarbeitung die Verwaltungsfachleute und Revisoren dazu nötigen wird, sich gründlich auf die Organisation der Verwaltung sowie die Durchführung der internen und externen Kontrollen zu besinnen. Auch die Anzahl der Fachleute und Revisoren, die sich mit der angedeuteten Problematik auseinanderzusetzen haben, dürfte erheblich zunehmen, denn infolge der verhältnismä igen Verbilligung der Datenverarbeitungsanlagen werden immer mehr kleinere Unternehmungen und Institutionen derartige Anlagen für ihre Zwecke ein- setzen.
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