Abstract
Studies in the area of evaluating asset safeguarding and data
integrity have usually dealt with evidential evaluation procedures and
the judgement decisions taken by the auditors during initial and
subsequent audits. The qualities, measures and techniques of asset
safeguarding and data integrity when examined jointly relate a degree of
concern for cost-effectiveness considerations, internal controls and the
effects of making global judgements using piecemeal evidence. The design
of the appropriate internal control system, combined with the impact of
proper data security and risk and computer reliability, make up the
circumambience under which auditors′, as well as management′s,
assessments are brought to bear.