Statutes, codes, and regulations
Wyoming Administrative Code
Agency 021 - Audit, Dept. ofSubagency 0003 - General Agency, Board or Commission Rules
Chapter 11 - GENERAL AUDITING RULES AND PROCEDURES
Section 11-5 - Internal Controls; Computer Processed Data

021-11 Wyo. Code R. § 11-5

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Current through April 27, 2019
Section 11-5 - Internal Controls; Computer Processed Data

The auditors shall review and test the internal controls of the audited entity as necessary to determine the accuracy and credibility of the entity's records and accounting system. If computer processed data are an important and integral part of the audit, the audited entity shall allow the auditors to conduct such tests of the general and application controls of the computer system as necessary to determine the reliability of the data.

021-11 Wyo. Code R. § 11-5