Ways in which the procurement auditors can use ICT

A computer system requires procedures to;

  • Convert data to machine readable form.
  • Input data into the computer.
  • Process data.
  • Store data in machine readable form.
  • Convert data into desired output form.

For these procedures to be undertaken, a mixture of hardware and software is needed. The hardware will consist of;

  1. Input devices. These include keyboards, optical readers, and bar code scanners.
  2. Processing devices. These are the computers themselves. i.e. CPU
  3. Storages devices include hard disk, diskettes and magnetic tapes.
  4. Output devices. These include the visual display unit (VDU) and printers.
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