The following five topics are part of the relevant body of knowledge for CPAs having field work or immediate supervisory responsibility in audits involving a computer:

1. EDP equipment and its capabilities.

2. Organization and management of the data processing function.

3. Characteristics of computer-based systems.

4. Fundamentals of computer programming.

5. Computer center operations.

CPAs who are responsible for computer audits should possess certain general knowledge with respect to each of these five topics. For example, on the subject of EDP equipment and its capabilities, the auditor should have a general understanding of computer equipment and should be familiar with the uses and capabilities of the central processor and the peripheral equipment.

Required:

For each of the topics numbered 2 through 5 above, describe the general knowledge that should be possessed by those CPAs who are responsible for computer audits.