Acl: Audit Command Language
H. J. Will · INFOR Information Systems and Operational Research · 1975
To a growing extent auditors depend on man-machine interfaces with the client’s information system in order to perform external or internal audits. Over twenty-five different software packages are currently used in computer-based auditing and it has become difficult for auditors to evaluate and select the appropriate package for their particular purposes and circumstances. In fact, a need has arisen for a generalized audit command language (ACL) which would cover the variety of audit functions to be performed on management information systems (MIS). In response to this internationally felt need, the author has designed ACL - a language consisting of several standard commands whose purpose is to facilitate the audit of computerized data files (data banks) and program files (model banks) within Mis. In deciding on the development of an interactive ACL prototype, it was necessary to consider the state of the art in computerbased auditing and to choose from the variety of implementation alternatives for the ACL design. The successful implementation and extensive use of the ACL prototype suggests that substantial benefits would accrue from further research, tests, and extensions of this new, specialized user language.